Article Authors : Mansor Momeni , Ali Faal Ghaiomy

Published by :  THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Abstract :

This research compares regression analysis including time series regression, cross section regression, mean regression and pooled regression for accounting data. With limited accounting data and statistical measure like R square, F test and T test, the comparison of regression analysis, is done. The results reveal that time series regression is useful in case studies and cross section regression is useful in annual studies and pooled regression is useful in comprehensive studies. Pooled regression frequently is used in accounting studies because it prepares comprehensive result without bias. Mean regression isn’t used in recent accounting studies because it focus on central data