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least-squares regression method

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A mathematical technique that determines the best-fitting line through a series of points. This is used in regression analysis.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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