Panel data techniques and accounting research

dc.contributor.author	De Jager, P.
dc.date.accessioned	2009-01-22T13:14:40Z
dc.date.available	2009-01-22T13:14:40Z
dc.date.issued	2008
dc.description.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.	en_US
dc.identifier.citation	De Jager, P 2008, 'Panel data techniques and accounting research', Meditari : Accountancy Research, vol. 16, no. 2, pp. 53-68. [http://www.meditari.org.za]	en_US
dc.identifier.issn	1022-2529
dc.identifier.uri	http://hdl.handle.net/2263/8686
dc.language.iso	en	en_US
dc.publisher	School of Accounting Sciences, University of Pretoria	en_US
dc.rights	School of Accounting Sciences, University of Pretoria	en_US
dc.subject	Data panel	en_US
dc.subject	Fixed effects	en_US
dc.subject	Heterogeneity	en_US
dc.subject	Panel data	en_US
dc.subject	Pooling	en_US
dc.subject	Poolability	en_US
dc.subject	Random effects	en_US
dc.subject.lcsh	Accounting -- Research	en
dc.title	Panel data techniques and accounting research	en_US
dc.type	Article	en_US