“Price-Levels” Regressions: “Scale-Effect” or “Distribution Effect”
Easton and Sommers (ES) (2003) document the existence of an overwhelming influence of large firms in ‘price-levels’ regressions on US data (as do Akbar and Stark (2003) on UK data). They refer to this overwhelming influence as the ‘scale effect’. ES argue that the scale effect is caused by non-linea...
Main Authors: | Pablo J. Vázquez Veira, Pascual Garrido Miralles |
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Format: | Article |
Language: | English |
Published: |
Universidad de Murcia
2011-12-01
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Series: | Revista de Contabilidad: Spanish Accounting Review |
Subjects: | |
Online Access: | http://www.rc-sar.es/verPdf.php?articleId=213 |
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