The simple moderation model and its use in business research

The objective of this paper is to present the simple moderation model as a resource for testing research hypotheses in the field of business. The following topics are addressed: i) presentation of the simple moderation model - assumptions, conceptual and statistical diagrams, and model equations; ii) probing the moderating effect; and iii) recommendations on how to report it in scholarly articles. We hope to contribute to the field by disseminating the technique and good practices for presenting statistical analyses in academic articles.