Purpose In the literature on determinants of disclosure, scholars generally tend to investigate the existence of relations in “global” terms by considering the whole range of observed values pertaining to both dependent and independent variables involved in the descriptive model. Despite the...

We propose a fast data-driven procedure for decomposing seasonal time series using the Berlin Method, the software used by the German Federal Statistical Office in this context. Formula of the asymptotic optimal bandwidth h_A is obtained. Meth- ods for estimating the unknowns in h_A are...