Corporate tax as an instrument of tax competition among the EU countries
Calls for more frequent application of the second-generation statistical methods such as structural equation modeling (SEM) have emerged in the field of management accounting recently. The aim of this article is to compare these statistical methods to the first-generation methods using the real-life...
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| Veröffentlicht in: | Annual Conference on Finance and Accounting (18. : 2017 : Prag) The impact of globalization on international finance and accounting |
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| Format: | UnknownFormat |
| Sprache: | eng |
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2018
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Tag hinzufügen | Zusammenfassung: | Calls for more frequent application of the second-generation statistical methods such as structural equation modeling (SEM) have emerged in the field of management accounting recently. The aim of this article is to compare these statistical methods to the first-generation methods using the real-life example. Specifically, the relationship between the organizational capabilities and perceived nonfinancial performance is investigated. Firstly, the sequential combination of principal component analysis and regression analysis is deployed to the outlined case example. Secondly, partial least squares structural equation modeling (PLS-SEM) is applied to the case example. The comparison of both approaches proves SEM to be more vigilant statistical method for capturing the strength of relationship between latent constructs. |
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| ISBN: | 9783319886558 9783319687612 3319687611 |