Panel Data Techniques and Accounting Research
Phillip De Jager
University of Cape Town - Department of Finance and Tax; University of Cape Town
December 1, 2008
Meditari Accountancy Research, Vol. 16, No. 2, 2008
Empirical accounting research frequently makes use of data sets with a time-series and a cross-sectional dimension – a panel of data. The literature review indicates that South African researchers infrequently allow for heterogeneity between firms when using panel data and the empirical example shows that regression results that allow for firm heterogeneity are materially different from regression results that assume homogeneity among firms. The econometric analysis of panel data has advanced significantly in recent years and accounting researchers should benefit from those improvements.
Number of Pages in PDF File: 16
Keywords: Data panel, Fixed effects, Heterogeneity, Panel data, Pooling, Poolability, Random effects
JEL Classification: M4, C23
Date posted: June 14, 2010
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