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The Validity of the Economic Value Added Approach: An Empirical ApplicationCorporate Finance: Valuation
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1022-2529
- DOI
- 10.1108/10222529200800012
- Publisher site
- See Article on Publisher Site
Abstract
Empirical accounting research frequently makes use of data sets with a time‐series and a cross‐sectional dimension ‐ a panel of data. The literature review indicates that South African researchers infrequently allow for heterogeneity between firms when using panel data and the empirical example shows that regression results that allow for firm heterogeneity are materially different from regression results that assume homogeneity among firms. The econometric analysis of panel data has advanced significantly in recent years and accounting researchers should benefit from those improvements.
Journal
Meditari Accountancy Research – Emerald Publishing
Published: Oct 1, 2008
Keywords: Data panel; Fixed effects; Heterogeneity; Panel data; Pooling; Poolability; Random effects