Binary response and logistic regression in recent accounting research publications: a methodological note

Binary response and logistic regression in recent accounting research publications: a... We review 31 articles in leading accounting journals that performed a logistic regression analysis for a binary dependent variable. Our review shows that many of these articles have ambiguities and errors in the presentation of the logistic regression model. We explain that incorrect presentations of the model, even in conjunction with a correct analysis, may lead to a serious misinterpretation of research findings. Two articles are critiqued to demonstrate the reporting problems. Our note is a call for improvement in model presentation and related statistical analysis in the accounting field. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Quantitative Finance and Accounting Springer Journals

Binary response and logistic regression in recent accounting research publications: a methodological note

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Publisher
Springer Journals
Copyright
Copyright © 2009 by Springer Science+Business Media, LLC
Subject
Finance; Corporate Finance; Accounting/Auditing; Econometrics; Operation Research/Decision Theory
ISSN
0924-865X
eISSN
1573-7179
D.O.I.
10.1007/s11156-009-0123-1
Publisher site
See Article on Publisher Site

Abstract

We review 31 articles in leading accounting journals that performed a logistic regression analysis for a binary dependent variable. Our review shows that many of these articles have ambiguities and errors in the presentation of the logistic regression model. We explain that incorrect presentations of the model, even in conjunction with a correct analysis, may lead to a serious misinterpretation of research findings. Two articles are critiqued to demonstrate the reporting problems. Our note is a call for improvement in model presentation and related statistical analysis in the accounting field.

Journal

Review of Quantitative Finance and AccountingSpringer Journals

Published: May 18, 2009

References

  • Why do managers explain their earnings forecasts?
    Baginski, SP; Hassell, JM; Kimbrough, MD

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