Control variables in interactive models / (Record no. 9570)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01342nam a22002297a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240426131316.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240426b ph ||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OCT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | deHaan, Ed |
| 240 ## - UNIFORM TITLE | |
| Uniform title | Journal of Financial Reporting / |
| Medium | Fall 2023 |
| 245 ## - TITLE STATEMENT | |
| Title | Control variables in interactive models / |
| Statement of responsibility, etc. | Ed deHaan, James Moon, Jonathan Shipman, Quinn Swanquist, and Robert Whited |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Vol 8 (2) pages 77-86 : |
| Other physical details | illustrations ; |
| Dimensions | 28 cm |
| 500 ## - GENERAL NOTE | |
| General note | ABSTRACT: <br/><br/>Accounting studies often examine whether the relation between X and Y varies with a moderating variable, M, by including an interactive term, X x M, in a regression. We provide plain-English guidance on why, how, and when to use control variables, Z, in interaction tests. A simulation and simple descriptions demonstrate how interacted controls affect coefficient estimates and interpretations. In particular, we demonstrate how controlling for Z without an accompanying interaction of X x Z and/or M x Z generally does not eliminate the confounding effect of Zon X x M. We conclude with guidance for future research. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | accounting research |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | interactions |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | control variables |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Moon, James |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Shipman, Jonathan |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Swanquist, Quinn |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Whited, Robert |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Continuing Resources |
| Suppress in OPAC | No |
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