Hi all,

I looked at a sample of companies and their balance sheets from 2014 to 2017.
To do this, I recorded a figure showing what percentage of the investments are valued at the fair value for every company.
Since 2016 a new law has been introduced and I would like to test whether this has a significant effect on the percentage of fair value investment.

I tried to do a regression to test if all the years are the same (like ANOVA).

Is the procedure okay or would another method be preferable, e.g. xtreg etc.?

. regress RatioFairValue i.Year

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