Abstract This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off. Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects.

中文翻译：

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使用交互建模和解释回归

摘要本研究考察了包含交互作用项的线性回归的使用，发现了已发表的会计研究中常见的解释错误。我们提供有关如何估计，解释和呈现交互式回归模型的见解，并解释了很少使用但易于实现的方法来报告条件边际效应。我们还研究了税收和财务报告权衡研究中相互作用项的使用，评估了具有相互作用的回归模型与权衡替代定义之间的概念拟合。尽管我们提倡使用交互模型，但会计研究中常见的噪声水平大大降低了检测交互作用的能力。