A Variance Decomposition Primer for Accounting Researchers

23 Pages Posted: 11 Dec 2008

See all articles by Jeffrey L. Callen

Jeffrey L. Callen

University of Toronto - Rotman School of Management

Dan Segal

Reichman University

Multiple version iconThere are 2 versions of this paper

Date Written: December, 11 2008

Abstract

This pedagogical note introduces the accounting-based variance decomposition methodology of Vuolteenaho (2002) in a relatively simple format for the edification of accounting scholars and Ph.D. students who wish to use variance decomposition in their research. In addition to presenting an example that explicates the variance decomposition approach, we provide well-documented SAS and STATA programs for estimating variance decompositions from cross-sectional time-series data.

Keywords: Variance Decomposition, Programs

JEL Classification: A23, M41, G14

Suggested Citation

Callen, Jeffrey L. and Segal, Dan, A Variance Decomposition Primer for Accounting Researchers (December, 11 2008). Available at SSRN: https://ssrn.com/abstract=1314820 or http://dx.doi.org/10.2139/ssrn.1314820

Jeffrey L. Callen (Contact Author)

University of Toronto - Rotman School of Management ( email )

105 St. George Street
Toronto, Ontario M5S 3E6 M5S1S4
Canada
416-946-5641 (Phone)
416-971-3048 (Fax)

Dan Segal

Reichman University ( email )

P.O. Box 167
Herzliya, 4610101
Israel

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
1,140
Abstract Views
3,927
Rank
34,213
PlumX Metrics