Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   WINTER 2010 , Volume 16 , Number 58; Page(s) 0 To 0.
 
Paper: 

THE COMPARISON OF REGRESSION ANALYSIS FOR ACCOUNTING DATA

 
 
Author(s):  MOMENI M., FAAL GHAIOMY A.
 
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Abstract: 

This research compares regression analysis including time series regression, cross section regression, mean regression and pooled regression for accounting data. With limited accounting data and statistical measure like R square, F test and T test, the comparison of regression analysis, is done. The results reveal that time series regression is useful in case studies and cross section regression is useful in annual studies and pooled regression is useful in comprehensive studies. Pooled regression frequently is used in accounting studies because it prepares comprehensive result without bias. Mean regression isn’t used in recent accounting studies because it focus on central data.

 
Keyword(s): MEAN REGRESSION, POOLED REGRESSION, CROSS SECTION REGRESSION, ACCOUNTING DATA, TIME SERIES REGRESSION
 
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