02 November 2023 2 183 Report

Hello,

Question regarding my Master Thesis research design and approach. I'm doing research on a dataset If earnings management has a negative relationship with the use (AND degree) of alternative performance measures. It's an european data set so I also want to examine if the ESMA Guidelines had any effect on this relationship (moderator).

Whereas

- Earnings Management is measured by Modified Jones Model (numeric)

- Alternative performance measures (or Non-Gaap Earnings) is measured by a proxy (1 if mentioned; 0 otherwise) and measured by I/B/E/S earnings (numeric)

- ESMA is measured by a proxy (1 if > 2017; 0 otherwise)

Also got some controlevariables/covariaties but not necessary to mention right now.

My thesis supervisor can't help me with the fact what analysis I should run in SPSS to get to the right answers. I'm doing my best to find solutions on the internet or reading the book Discovering statistics using spss statistics (Andy Field). I just don't understand what I 'm supposed to do if my moderator is a proxy because I also assume a relationship with this proxy to the use and degree of Alternative performance measures (or Non-Gaap Earnings).

Can someone help me out please?

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