A Variance Decomposition Primer for Accounting Research
这篇教学笔记以简单形式介绍基于会计的方差分解方法，并附有SAS和STATA程序，帮助会计学者和博士生在研究中应用该方法。
This pedagogical note introduces the accounting-based variance decomposition methodology of Vuolteenaho (2002) in a relatively simple format for the edification of accounting scholars and doctoral students who wish to use variance decomposition in their research. In addition to presenting an example that explicates the variance decomposition approach, we provide well-documented SAS and STATA programs for estimating variance decompositions from cross-sectional time-series data.