Scale and the scale effect in market-based accounting research
Article Abstract:
The data of market-based accounting research usually results from market capitalization regressions on financial statement variables being driven by a small subset of the largest firms within the sample. A case is made here for using scale to deflate regression in order to make analyses more economical meaningful.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2003
Usage, Ratio and proportion, Ratios
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2003
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Discussion of scale and the scale effect in market-based accounting research
Article Abstract:
This paper is a critical analysis of Peter Easton's and Gregory Sommer's argument for using scale to deflate capitalization regressions in market-based accounting research.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2003
Evaluation, Economic research
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: United Kingdom, Research, Models, Accounting, Statistics, Analysis of covariance, Covariance analysis
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