Panel Data Techniques and Accounting Research

Meditari Accountancy Research, Vol. 16, No. 2, 2008

16 Pages Posted: 14 Jun 2010  

Phillip de Jager

University of Cape Town - Department of Finance and Tax

Date Written: December 1, 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.

Keywords: Data panel, Fixed effects, Heterogeneity, Panel data, Pooling, Poolability, Random effects

JEL Classification: M4, C23

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: https://ssrn.com/abstract=1624785

Phillip De Jager (Contact Author)

University of Cape Town - Department of Finance and Tax ( email )

Private Bag X3
Rondebosch, 7701
South Africa

Paper statistics

Downloads
179
Rank
137,300
Abstract Views
724