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Moderating effects of management control systems and innovation on performance. Simple methods for correcting the effects of measurement error for interaction effects in small samples

In the accounting literature, interaction or moderating effects are usually assessed by means of OLS regression and summated rating scales are constructed to reduce measurement error bias. Structural equation models and two-stage least squares regression could be used to completely eliminate this bias, but large samples are needed. Partial Least Squares are appropriate for small samples but do not correct measurement error bias. In this article, disattenuated regression is discussed as a small sample alternative and is illustrated on data of Bisbe and Otley (in press) that examine the interaction effect of innovation and style of use of budgets on performance. Sizeable differences emerge between OLS and disattenuated regression

Universitat de Girona. Departament d’Economia

Altres contribucions: Universitat de Girona. Departament d’Economia
Autor: Coenders, Germà
Bisbe, Josep
Saris, Willem E.
Batista Foguet, Joan Manuel
Resum: In the accounting literature, interaction or moderating effects are usually assessed by means of OLS regression and summated rating scales are constructed to reduce measurement error bias. Structural equation models and two-stage least squares regression could be used to completely eliminate this bias, but large samples are needed. Partial Least Squares are appropriate for small samples but do not correct measurement error bias. In this article, disattenuated regression is discussed as a small sample alternative and is illustrated on data of Bisbe and Otley (in press) that examine the interaction effect of innovation and style of use of budgets on performance. Sizeable differences emerge between OLS and disattenuated regression
Accés al document: http://hdl.handle.net/2072/14650
Llenguatge: eng
Editor: Universitat de Girona. Departament d’Economia
Drets: Aquest document està subjecte a una llicència Creative Commons: Reconeixement – No comercial – Sense obra derivada (by-nc-nd)
URI Drets: http://creativecommons.org/licenses/by-nc-nd/3.0/deed.ca
Matèria: Anàlisi d’error (Matemàtica)
Mesurament
Anàlisi de regressió
Títol: Moderating effects of management control systems and innovation on performance. Simple methods for correcting the effects of measurement error for interaction effects in small samples
Tipus: info:eu-repo/semantics/workingPaper
Repositori: Recercat

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