Control Variables in Interactive Models
JOURNAL OF FINANCIAL REPORTING(2023)
摘要
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 Z on X x M. We conclude with guidance for future research.
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关键词
accounting research,interactions,control variables
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