Abstract

http://ssrn.com/abstract=1624785
 
 

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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

Abstract:     
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

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Date posted: June 14, 2010  

Suggested Citation

de Jager, Phillip, Panel Data Techniques and Accounting Research (December 1, 2008). Meditari Accountancy Research, Vol. 16, No. 2, 2008. Available at SSRN: http://ssrn.com/abstract=1624785

Contact Information

Phillip De Jager (Contact Author)
University of Cape Town - Department of Finance and Tax ( email )
Private Bag X3
Rondebosch, 7701
South Africa
University of Cape Town ( email )
Cape Town
South Africa
+27 21 650 2296 (Phone)
HOME PAGE: http://www.uct.ac.za
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