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Keywords: path analysis
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Journal Articles
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2023) 8 (1): 11–40.
Published: 01 May 2023
...S. Jane Jollineau; Robert M. Bowen ABSTRACT We use plain English, figures, and simple math to explain how to use path analysis to test for mediation and moderation. Many theories in accounting research can be conceptualized as mediated, moderated, or moderated mediation models to investigate both...
Includes: Supplementary data
