The effect of flow over an acoustic liner is generally described by the Myers impedance condition. The use of this impedance condition in time-domain numerical simulations has been plagued by stability issues, and various ad hoc techniques based on artificial damping or filtering have been used to stabilise the solution. The theoretical issue leading to the ill-posedness of this impedance condition in the time domain is now well understood. For computational models, some trends have been identified, but no detailed investigation of the cause of the instabilities in numerical simulations has been undertaken to date. This paper presents a dispersion analysis of the complete numerical model, based on finite-difference approximations, for a twodimensional model of a uniform flow above an impedance surface. It provides insight into the properties of the instability in the numerical model and clarifies the parameters that influence its presence. The dispersion analysis is also used to give useful information about the accuracy of the acoustic solution.Comparison between the dispersion analysis and numerical simulations shows that the instability associated with the Myers condition can be identified in the numerical model, but its properties differ significantly from that of the continuous model. The unbounded growth of the instability in the continuous model is not present in the numerical model due to the wavenumber aliasing inherent to numerical approximations. Instead, the numerical instability includes a wavenumber component behaving as an absolute instability. The trend previously reported that the instability is more likely to appear with fine grids is explained. While the instability in the numerical model is heavily dependent on the spatial resolution, it is well resolved in time and is not sensitive to the time step. In addition filtering techniques to stabilise the solutions are considered and it is found that, while they can reduce the instability in some cases, they do not represent a systematic or robust solution in general.