When teaching cost behavior in a managerial or cost accounting course, we explain that there are various methods a company can use to estimate its fixed and variable costs, including regression ...

Lesson 9 Simple Linear Regression The purpose of this tutorial is to continue our exploration of multivariate statistics by conducting a simple (one explanatory variable) linear regression analysis.

The purpose of this tutorial is to continue our exploration of multivariate statistics by conducting a simple (one explanatory variable) linear regression analysis. We will continue to use the ...

We consider likelihood ratio tests to detect a change-point in simple linear regression (a) when the alternative specifies that only the intercept changes and (b) when the alternative permits the ...