Accounting for uncertainty : an application of Bayesian methods to accruals models
Matthias Breuer, Harm H. Schütt
| Year of publication: |
2023
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|---|---|
| Authors: | Breuer, Matthias ; Schütt, Harm H. |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 28.2023, 2, p. 726-768
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| Subject: | Bayes | Prediction | Accruals | Earnings management | Measurement uncertainty | Bilanzpolitik | Accounting policy | Bayes-Statistik | Bayesian inference | Rückstellung | Accrual | Risiko | Risk | Prognoseverfahren | Forecasting model | Rechnungsabgrenzung | Accruals and deferrals | Entscheidung unter Unsicherheit | Decision under uncertainty |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-021-09654-0 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014335928