Dear Statalisters,

I would much appreciate your help with the following problem,

i have to run a modified jones cross sectional regression industry/year (industry are 31 and years are from 2011 to 2012) on comparables and i need the estimate of bx1 bx2 bx3 of the regression(Dependent variable is Accruals and x1 is attivo, x2 is term2 and x3 is term3) because i use them to calculate non-discretionary accruals of my sublesampe
my dataset is format as panel like this
Società . industry . year . accruals . attivo term 2 . term 3
1 1 2011 . 0.045 . 0.0001 -0.023 0.18
1 1 . 2012 . 0.01 . 0.0034 . 0.001 . 0.023
1 . 1 . 2013 . 0.02 . 0.045 . 0.03 . 0.30
2 . 1 . 2011 . 0.02 . 0.03 . 0.064 . 0.11

I don t need a minimun number of observation becuase on excell i ve already selected industries with more than 10 observation
Thank you so much for your help