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Panel data techniques and accounting research

P. de Jager (Department of Financial Management, University of Pretoria)

Meditari Accountancy Research

ISSN: 1022-2529

Article publication date: 1 October 2008


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.



de Jager, P. (2008), "Panel data techniques and accounting research", Meditari Accountancy Research, Vol. 16 No. 2, pp. 53-68.



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