On the time series measure of conservatism : a threshold autoregressive model
Sebastian Brauer; Frank Westermann
| Year of publication: |
2013
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|---|---|
| Authors: | Brauer, Sebastian ; Westermann, Frank |
| Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 41.2013, 1, p. 111-129
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| Subject: | Timely loss recognition | Asymmetric persistence | Conservatism | Zeitreihenanalyse | Time series analysis | Bilanzpolitik | Accounting policy | Autokorrelation | Autocorrelation | Gewinnermittlung | Profit determination | Schätzung | Estimation | Hysterese | Hysteresis | Theorie | Theory | Asymmetrische Information | Asymmetric information |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009775637