30 August 2023 7 5K Report

I want to know whether the dependent variable should have the same sample size as the independent variable or not.

For example, if we want to study the impact of accountants' education (independent variable) on corporate tax evasion (dependent variable),

let's assume we collected data for the independent variable (accountants' education) by distributing surveys to 100 accountants. As for the dependent variable (corporate tax evasion), we collect it by performing some calculations on the financial statements of 56 companies.

Is this statistically valid?

Thank you.

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