This paper aims to present the Difference-in-Differences (DiD) method in an accessible language to a broad research audience from a variety of management-related fields.,The paper describes the DiD method, starting with an intuitive explanation, goes through the main assumptions and the regression specification and covers the use of several robustness methods. Recurrent examples from the literature are used to illustrate the different concepts.,By providing an overview of the method, the authors cover the main issues involved when conducting DiD studies, including the fundamentals as well as some recent developments.,The paper can hopefully be of value to a broad range of management scholars interested in applying impact evaluation methods.

中文翻译：

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使用差异中的差异评估影响

本文旨在以一种易于理解的语言向来自各种管理相关领域的广大研究人员介绍差异中的差异 (DiD) 方法。本文描述了 DiD 方法，从直观的解释开始，经过主要假设和回归规范，并涵盖了几种稳健性方法的使用。文献中反复出现的例子被用来说明不同的概念。,通过对该方法的概述，作者涵盖了进行 DiD 研究时涉及的主要问题，包括基础知识以及一些最近的发展。这篇论文有望成为对有兴趣应用影响评估方法的广泛管理学者具有价值。