Loading…
Modeling and interpreting regressions with interactions
This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented meth...
Saved in:
| Published in: | Journal of accounting literature 2019-06, Vol.42 (1), p.61-79 |
|---|---|
| Main Authors: | , , |
| Format: | Article |
| Language: | English |
| Subjects: | |
| Citations: | Items that this one cites Items that cite this one |
| Online Access: | Get full text |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| cited_by | cdi_FETCH-LOGICAL-c334t-8241c1d10090b8a87213b42ced43761a6f4205f11a18afe5a87f6b81cddc1f773 |
|---|---|
| cites | cdi_FETCH-LOGICAL-c334t-8241c1d10090b8a87213b42ced43761a6f4205f11a18afe5a87f6b81cddc1f773 |
| container_end_page | 79 |
| container_issue | 1 |
| container_start_page | 61 |
| container_title | Journal of accounting literature |
| container_volume | 42 |
| creator | Burks, Jeffrey J. Randolph, David W. Seida, Jim A. |
| description | This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off. Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects. |
| doi_str_mv | 10.1016/j.acclit.2018.08.001 |
| format | article |
| fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_2191337873</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><els_id>S0737460717301325</els_id><sourcerecordid>2191337873</sourcerecordid><originalsourceid>FETCH-LOGICAL-c334t-8241c1d10090b8a87213b42ced43761a6f4205f11a18afe5a87f6b81cddc1f773</originalsourceid><addsrcrecordid>eNp9UE1LAzEQDaJgrf4DDwXPu84k6Sa9CFL8gooXPYdsPmqWuluTVPHfm2U9Cw8GZt57M_MIuUSoEbC57mptzC7kmgLKGgoAj8iM8iWtkDerYzIDwUTFGxCn5CylDgA4Ujkj4nmwbhf67UL3dhH67OI-ujw2ottGl1IY-rT4Dvl9mmqTx845OfF6l9zFX52Tt_u71_VjtXl5eFrfbirDGM-VpBwNWgRYQSu1FBRZy6lxljPRoG48p7D0iBql9m5ZGL5pJRprDXoh2JxcTb77OHweXMqqGw6xLysVxRUyJqRghcUnlolDStF5tY_hQ8cfhaDGiFSnpojUGJGCAsAiu5lkrnzwFVxUyQTXl-tCdCYrO4T_DX4BO35wvg</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2191337873</pqid></control><display><type>article</type><title>Modeling and interpreting regressions with interactions</title><source>ABI/INFORM global</source><source>Emerald:Jisc Collections:Emerald Subject Collections HE and FE 2024-2026:Emerald Premier (reading list)</source><creator>Burks, Jeffrey J. ; Randolph, David W. ; Seida, Jim A.</creator><creatorcontrib>Burks, Jeffrey J. ; Randolph, David W. ; Seida, Jim A.</creatorcontrib><description>This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off. Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects.</description><identifier>ISSN: 0737-4607</identifier><identifier>EISSN: 2452-1469</identifier><identifier>DOI: 10.1016/j.acclit.2018.08.001</identifier><language>eng</language><publisher>Bingley: Elsevier Ltd</publisher><subject>Accounting ; Conditional effect ; Economic models ; Expected values ; Incentives ; Income shifting ; Interaction ; Interactive ; Moderating ; Noise ; Regression analysis ; Researchers ; Simulation ; Statistical significance ; Studies ; Tax ; Tax incentives ; Taxable income ; Trade-off ; Variables</subject><ispartof>Journal of accounting literature, 2019-06, Vol.42 (1), p.61-79</ispartof><rights>2018 University of Florida, Fisher School of Accounting</rights><rights>Copyright Elsevier BV Jun 2019</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c334t-8241c1d10090b8a87213b42ced43761a6f4205f11a18afe5a87f6b81cddc1f773</citedby><cites>FETCH-LOGICAL-c334t-8241c1d10090b8a87213b42ced43761a6f4205f11a18afe5a87f6b81cddc1f773</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktohtml>$$Uhttps://www.proquest.com/docview/2191337873?pq-origsite=primo$$EHTML$$P50$$Gproquest$$H</linktohtml><link.rule.ids>314,780,784,11688,27924,27925,36060,44363</link.rule.ids></links><search><creatorcontrib>Burks, Jeffrey J.</creatorcontrib><creatorcontrib>Randolph, David W.</creatorcontrib><creatorcontrib>Seida, Jim A.</creatorcontrib><title>Modeling and interpreting regressions with interactions</title><title>Journal of accounting literature</title><description>This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off. Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects.</description><subject>Accounting</subject><subject>Conditional effect</subject><subject>Economic models</subject><subject>Expected values</subject><subject>Incentives</subject><subject>Income shifting</subject><subject>Interaction</subject><subject>Interactive</subject><subject>Moderating</subject><subject>Noise</subject><subject>Regression analysis</subject><subject>Researchers</subject><subject>Simulation</subject><subject>Statistical significance</subject><subject>Studies</subject><subject>Tax</subject><subject>Tax incentives</subject><subject>Taxable income</subject><subject>Trade-off</subject><subject>Variables</subject><issn>0737-4607</issn><issn>2452-1469</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2019</creationdate><recordtype>article</recordtype><sourceid>M0C</sourceid><recordid>eNp9UE1LAzEQDaJgrf4DDwXPu84k6Sa9CFL8gooXPYdsPmqWuluTVPHfm2U9Cw8GZt57M_MIuUSoEbC57mptzC7kmgLKGgoAj8iM8iWtkDerYzIDwUTFGxCn5CylDgA4Ujkj4nmwbhf67UL3dhH67OI-ujw2ottGl1IY-rT4Dvl9mmqTx845OfF6l9zFX52Tt_u71_VjtXl5eFrfbirDGM-VpBwNWgRYQSu1FBRZy6lxljPRoG48p7D0iBql9m5ZGL5pJRprDXoh2JxcTb77OHweXMqqGw6xLysVxRUyJqRghcUnlolDStF5tY_hQ8cfhaDGiFSnpojUGJGCAsAiu5lkrnzwFVxUyQTXl-tCdCYrO4T_DX4BO35wvg</recordid><startdate>20190601</startdate><enddate>20190601</enddate><creator>Burks, Jeffrey J.</creator><creator>Randolph, David W.</creator><creator>Seida, Jim A.</creator><general>Elsevier Ltd</general><general>Emerald Group Publishing Limited</general><scope>AAYXX</scope><scope>CITATION</scope><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>87Z</scope><scope>8A9</scope><scope>8AO</scope><scope>8FK</scope><scope>8FL</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FRAZJ</scope><scope>FRNLG</scope><scope>F~G</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>M0C</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>PYYUZ</scope><scope>Q9U</scope><scope>S0X</scope></search><sort><creationdate>20190601</creationdate><title>Modeling and interpreting regressions with interactions</title><author>Burks, Jeffrey J. ; Randolph, David W. ; Seida, Jim A.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c334t-8241c1d10090b8a87213b42ced43761a6f4205f11a18afe5a87f6b81cddc1f773</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2019</creationdate><topic>Accounting</topic><topic>Conditional effect</topic><topic>Economic models</topic><topic>Expected values</topic><topic>Incentives</topic><topic>Income shifting</topic><topic>Interaction</topic><topic>Interactive</topic><topic>Moderating</topic><topic>Noise</topic><topic>Regression analysis</topic><topic>Researchers</topic><topic>Simulation</topic><topic>Statistical significance</topic><topic>Studies</topic><topic>Tax</topic><topic>Tax incentives</topic><topic>Taxable income</topic><topic>Trade-off</topic><topic>Variables</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Burks, Jeffrey J.</creatorcontrib><creatorcontrib>Randolph, David W.</creatorcontrib><creatorcontrib>Seida, Jim A.</creatorcontrib><collection>CrossRef</collection><collection>ProQuest Central (Corporate)</collection><collection>ProQuest_ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>Accounting & Tax Database</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection</collection><collection>Accounting & Tax Database (Alumni Edition)</collection><collection>ProQuest Pharma Collection</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection (Alumni Edition)</collection><collection>ProQuest Central (Alumni)</collection><collection>ProQuest Central UK/Ireland</collection><collection>Accounting, Tax & Banking Collection</collection><collection>ProQuest Central</collection><collection>ProQuest Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>Accounting, Tax & Banking Collection (Alumni)</collection><collection>Business Premium Collection (Alumni)</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection (Alumni Edition)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM global</collection><collection>One Business (ProQuest)</collection><collection>ProQuest One Business (Alumni)</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><collection>ABI/INFORM Collection China</collection><collection>ProQuest Central Basic</collection><collection>SIRS Editorial</collection><jtitle>Journal of accounting literature</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Burks, Jeffrey J.</au><au>Randolph, David W.</au><au>Seida, Jim A.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Modeling and interpreting regressions with interactions</atitle><jtitle>Journal of accounting literature</jtitle><date>2019-06-01</date><risdate>2019</risdate><volume>42</volume><issue>1</issue><spage>61</spage><epage>79</epage><pages>61-79</pages><issn>0737-4607</issn><eissn>2452-1469</eissn><abstract>This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off. Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects.</abstract><cop>Bingley</cop><pub>Elsevier Ltd</pub><doi>10.1016/j.acclit.2018.08.001</doi><tpages>19</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0737-4607 |
| ispartof | Journal of accounting literature, 2019-06, Vol.42 (1), p.61-79 |
| issn | 0737-4607 2452-1469 |
| language | eng |
| recordid | cdi_proquest_journals_2191337873 |
| source | ABI/INFORM global; Emerald:Jisc Collections:Emerald Subject Collections HE and FE 2024-2026:Emerald Premier (reading list) |
| subjects | Accounting Conditional effect Economic models Expected values Incentives Income shifting Interaction Interactive Moderating Noise Regression analysis Researchers Simulation Statistical significance Studies Tax Tax incentives Taxable income Trade-off Variables |
| title | Modeling and interpreting regressions with interactions |
| url | http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-28T09%3A05%3A18IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Modeling%20and%20interpreting%20regressions%20with%20interactions&rft.jtitle=Journal%20of%20accounting%20literature&rft.au=Burks,%20Jeffrey%20J.&rft.date=2019-06-01&rft.volume=42&rft.issue=1&rft.spage=61&rft.epage=79&rft.pages=61-79&rft.issn=0737-4607&rft.eissn=2452-1469&rft_id=info:doi/10.1016/j.acclit.2018.08.001&rft_dat=%3Cproquest_cross%3E2191337873%3C/proquest_cross%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c334t-8241c1d10090b8a87213b42ced43761a6f4205f11a18afe5a87f6b81cddc1f773%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=2191337873&rft_id=info:pmid/&rfr_iscdi=true |