000			01342nam a22002297a 4500
005			20240426131316.0
008			240426b ph ||||| |||| 00| 0 eng d
040			_cOCT
100			_adeHaan, Ed
240			_aJournal of Financial Reporting / _hFall 2023
245			_aControl variables in interactive models / _cEd deHaan, James Moon, Jonathan Shipman, Quinn Swanquist, and Robert Whited
300			_aVol 8 (2) pages 77-86 : _billustrations ; _c28 cm
500			_aABSTRACT: 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			_aaccounting research
650			_ainteractions
650			_acontrol variables
700			_aMoon, James
700			_aShipman, Jonathan
700			_aSwanquist, Quinn
700			_aWhited, Robert
942			_2ddc _cCR _n0
999			_c9570 _d9570