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Scientific Reporting in Management Accounting
Frederick Lindahl,
The George Washington University
ABSTRACT. This paper reviews the published research in the Journal of Management Accounting Research, volumes 1-17. All articles that use regression analysis are the target of the analysis. The analysis identifies ways that authors could have better informed their readers about the results and importance of their findings. For example, one observation is that authors almost never interpret regression coefficients, depriving the study of what should be its main message. The objective of this study is not to fault prior studies, but to make concrete recommendations about how future studies can better communicate and interpret their results.
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