Chapter 23Panel data and accounting context
Background
Panel data contains observations of multiple individuals, such as countries, people and companies, that are accumulated across the same individuals over different periods. Panel data has similar characteristics to time series and cross-sectional data. Similar to time series data, observations can be collected at a regular frequency with panel data. And similar to cross-sectional data, observations cover a collection of individuals. In statistics, panel data is dimensional data and longitudinal data, and in econometrics, it is known as multidimensional data (Diggle et al., 2002). Panel data includes data and observations ...
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