A NOTE ON THE USE OF REGRESSION ANALYSIS IN ACCOUNTING: COPING WITH MULTICOLLINEARITY*
作者:
Kenneth R. Ferris,
期刊:
Accounting&Finance
(WILEY Available online 1982)
卷期:
Volume 22,
issue 1
页码: 41-53
ISSN:0810-5391
年代: 1982
DOI:10.1111/j.1467-629X.1982.tb00129.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract:A major obstacle to the effective utilization of regression analysis in accounting practice and research is the presence of multi‐collinearity. This paper analyzes the impact of multicollinearity on ordinary least squares (OLS) estimation, and describes a recently developed estimation procedure, ridge regression analysis (RRA), that offers the possibility of improved coefficient estimation. An auditing example is provided comparing the results of OLS to those of RR
点击下载:
PDF
(1364KB)
返 回