oa Meditari : Research Journal of the School of Accounting Sciences - Panel data techniques and accounting research

Volume 16, Issue 2
  • ISSN : 1022-2529



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.

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