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Journal Articles

A Practical Guide to Using Path Analysis: Mediation and Moderation in Accounting Research

S. Jane Jollineau, Robert M. Bowen
Journal: Journal of Financial Reporting
Journal of Financial Reporting (2023) 8 (1): 11–40.
https://doi.org/10.2308/JFR-2021-004
Published: 01 May 2023
...., the mechanism underlying the basic hypothesized X → Y relationship. The first leg, X → M, of the indirect path is captured in the equation M = iM + a1X + eM, where a1...
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Includes: Supplementary data