MATCHED PAIRS DISCRIMINATION: METHODOLOGY AND AN INVESTIGATION OF CORPORATE ACCOUNTING POLICIES
- 7 June 1988
- journal article
- Published by Wiley in Decision Sciences
- Vol. 19 (2) , 373-382
- https://doi.org/10.1111/j.1540-5915.1988.tb00273.x
Abstract
The matched‐pairs methodology is becoming increasingly popular as a means of controlling extraneous factors in business research. This paper develops discriminant procedures for matched data and examines the properties of these methods. Data from a recent study by Hunt [14] on the determinants of inventory method choice are used to contrast the performance of the different methods. While all of the methods yield the same set of discriminating variables, those procedures that allow for the dependence among observations within a pair provide greater classificatory power than traditional multivariate techniques.Keywords
This publication has 20 references indexed in Scilit:
- Potential Determinants of Corporate Inventory Accounting DecisionsJournal of Accounting Research, 1985
- The Impact of SFAS No. 2 on Firm Expenditures on Research and Development: Replications and ExtensionsJournal of Accounting Research, 1984
- LIFO Inventory Liquidations: An Empirical StudyJournal of Accounting Research, 1984
- The Market's Response to the 1974 LIFO AdoptionsJournal of Accounting Research, 1982
- Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory PolicyJournal of Accounting Research, 1980
- Accounting for Research and Development Costs: The Impact on Research and Development ExpendituresJournal of Accounting Research, 1980
- Choosing Between Logistic Regression and Discriminant AnalysisJournal of the American Statistical Association, 1978
- Choosing between Logistic Regression and Discriminant AnalysisJournal of the American Statistical Association, 1978
- Separate Sample Logistic DiscriminationBiometrika, 1972