Frequency Characteristic of Resistor
Resistors have small parasitic inductance(which is regarded to be connected in serial to the resistor in equivalent circuit) and parasitic capacitance(the capacitance between electrodes regarded to be connected in parallel to the resistor in equivalent circuit). Thus the higher the frequency becomes, the more the parasitic components are affected, which leads the resistors have reactance components. You have to pay attention for using resistors in high frequency range because impedance of resistors are affected depending on frequency. The below image shows the frequency characteristics of thick film flat chip resistors in size 0603(0.6 inch x 0.3 inch). It shows the impedance change of resistor depends on resistance. When the resistance is low, parasitic inductance becomes dominant in the high frequency range, which makes higher impedance . When the resistance is high, the parasitic capacitance becomes dominant in high frequency range, which makes smaller impedance. When the resistance is extremely small e.g. under milliohm, surface effect enables to lead the phenomenon that parasitic inductance drops and resistance of resistive body itself increases.
Equivalent circuit of resistor