Universiti Teknologi Malaysia Institutional Repository

The use of partial least squares path modeling in causal inference for archival financial accounting research

Goh, Chinfei and Ali, Mohammad Bilal and Md. Rasli, Amran (2014) The use of partial least squares path modeling in causal inference for archival financial accounting research. Jurnal Teknologi (Sciences and Engineering), 68 (3). pp. 57-62. ISSN 2180-3722

[img]
Preview
PDF
705kB
[img]
Preview
PDF
705kB

Official URL: http://dx.doi.org/10.11113/jt.v68.2930

Abstract

In financial accounting research, multivariate regression is almost exclusively the dominant statistical method. By contrast, Partial Least Squares path modeling is a under-utilized statistical method. The aim of this study is to examine how Partial Least Squares path modeling can be applied to the archival financial accounting research. This article first presents an overview on multivariate regression and structural equation modeling. The authors then highlight that advantages of using Partial Least Squares path modeling to address the research constraints in causal inference for archival financial accounting research.

Item Type:Article
Uncontrolled Keywords:structural equation modeling, archival data
Subjects:L Education > LB Theory and practice of education
Divisions:Education
ID Code:63038
Deposited By: Siti Nor Hashidah Zakaria
Deposited On:07 Jun 2017 15:54
Last Modified:12 Jun 2017 10:31

Repository Staff Only: item control page