In Searle's (1979) notes and in many other places one can find that
(y-X\hat{\beta})'V^{-1} (y-X\hat{\beta}) = y'R^{-1}(y - X\hat{\beta} - Z \hat{u})
The typical proof is based on projection matrices S but I wanted something simpler. An easier proof is composed of two parts.
The first part is to show that
(y-X\hat{\beta})'V^{-1} (y-X\hat{\beta}) = yV^{-1} (y-X\hat{\beta})
which is proven as follows:
(y-X\hat{\beta})'V^{-1} (y-X\hat{\beta}) = y'V^{-1} (y-X\hat{\beta}) + \hat{\beta'}X' V^{-1} (y-X\hat{\beta}) = y'V^{-1} (y-X\hat{\beta})
The second part shows that y'V^{-1} (y-X\hat{\beta}) = y'R^{-1}(y - X\hat{\beta} - Z \hat{u}) . This is done by replacing \hat{u} by its estimation as \hat{u}=GZ'(y - X\hat{\beta}) , and using that V = ZGZ'+R as follows:
y'R^{-1}(y - X\hat{\beta} - Z \hat{u})= y'R^{-1}(y - X\hat{\beta} - Z GZ'V^{-1}(y - X\hat{\beta})) = y'R^{-1}(y - X\hat{\beta} - (V-R) V^{-1}(y - X\hat{\beta})) = y'R^{-1}(y - X\hat{\beta} - y - X\hat{\beta} + R V^{-1} (y - X\hat{\beta}) = y' V^{-1} (y - X\hat{\beta})
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