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Applying General Linear Models \GLMs\ and Generalized Additive Models \GAMs\ to Determine the Impact of Accounting Conservatism on Firms' Performance
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Applying General Linear Models \GLMs\ and Generalized Additive Models \GAMs\ to Determine the Impact of Accounting Conservatism on Firms' Performance
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Journal Article
Applying General Linear Models \GLMs\ and Generalized Additive Models \GAMs\ to Determine the Impact of Accounting Conservatism on Firms' Performance
2025
Overview
Accounting conservatism, an essential but debated accounting practice, influences financial reporting by accelerating loss recognition and delaying gain recognition. This study examines the impact of accounting conservatism on firm performance, specifically Return on Assets (ROA), within a dynamic business environment. Employing a panel data approach, the research compares the adequacy and forecasting capabilities of General Linear Models (GLMs) and Generalized Additive Models (GAMs). For hypothesis testing, a fixed effect Panel regression is identified as the most suitable GLM. This model indicates a significant and inverse impact of accounting conservatism on ROA, and a significant direct impact of firm size on ROA. The GLM demonstrates no issues with multicollinearity, functional form misspecification, or heteroscedasticity. Furthermore, the study utilizes GAMs, employing a Gaussian kernel smoothing function to capture non-linear relationships. A fixed effect GAM Panel is found to be the most fitted model for the GAM analysis. This non-linear approach reveals a significant non-linear relationship between accounting conservatism and ROA, alongside firm size. The findings suggest that GAMs provide a more robust and accurate forecasting fit for firm performance compared to traditional GLMs, offering a superior approach for understanding complex financial dynamics.
Publisher
جامعة عين شمس - كلية التجارة
Subject
