混淆
控制(管理)
统计
变量(数学)
对比度(视觉)
回归
计量经济学
关系(数据库)
回归分析
变量
期限(时间)
控制变量
情感(语言学)
线性回归
计算机科学
编码(集合论)
数学
心理学
数据挖掘
物理
人工智能
程序设计语言
数学分析
沟通
集合(抽象数据类型)
量子力学
作者
Ed deHaan,James R. Moon,Jonathan E. Shipman,Quinn Thomas Swanquist,Robert Lowell Whited
出处
期刊:Journal of financial reporting
[American Accounting Association]
日期:2023-11-01
卷期号:8 (2): 77-85
被引量:4
摘要
ABSTRACT Accounting studies often examine whether the relation between X and Y varies with a moderating variable, M, by including an interactive term, X × M, in a regression. We provide plain-English guidance on why, how, and when to use control variables, Z, in interaction tests. A simulation and simple descriptions demonstrate how interacted controls affect coefficient estimates and interpretations. In particular, we demonstrate how controlling for Z without an accompanying interaction of X × Z and/or M × Z generally does not eliminate the confounding effect of Z on X × M. We conclude with guidance for future research. Data Availability: Stata code to produce the simulations in this paper is available, as linked in the text. JEL Classifications: M40; M41; C01; C18.
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