Panel data techniques and accounting research

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Meditari Accountancy Research

ISSN: 2049-372X

Online from: 2000

Subject Area: Accounting and Finance

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Document Information:
Title:	Panel data techniques and accounting research
Author(s):	P. de Jager, (Department of Financial Management, University of Pretoria)
Citation:	P. de Jager, (2008) "Panel data techniques and accounting research", Meditari Accountancy Research, Vol. 16 Iss: 2, pp.53 - 68
Keywords:	Data panel, Fixed effects, Heterogeneity, Panel data, Poolability, Pooling, Random effects
Article type:	General review
DOI:	10.1108/10222529200800012 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
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.