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- W2891448786 abstract "This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off . Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects." @default.
- W2891448786 created "2018-09-27" @default.
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- W2891448786 date "2018-09-08" @default.
- W2891448786 modified "2023-10-01" @default.
- W2891448786 title "Modeling and interpreting regressions with interactions" @default.
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- W2891448786 doi "https://doi.org/10.1016/j.acclit.2018.08.001" @default.
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