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Keywords: HLM
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2023) 45 (3): 581–615.
Published: 18 May 2023
.../approach Using hierarchical linear modeling (HLM) to capture the between-group heteroskedasticity and within-cluster interdependence, this study investigates the simultaneous effect by incorporating institutional factors residing at different hierarchical levels and the interaction effects of factors...
