Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting conservatism. Although this interpretation is...

Following the financial and banking crisis of the late 2000s, accounting regulators sought to replace the incurred-loss method of loan-loss provisioning by a more forward-looking expected-loss method. Difficulties arose, including with respect to the weight that expected-loss provisioning should...

Purpose. This article considers whether the modular facet of popular ‘radex’ models of offender behaviour is falsifiable or a statistical inevitability when using Jaccard coefficient, as evidence from other domains suggests. Method. Data equivalent to that examined in previous papers, and...

Purpose – To compare the experience of occupational stress across a large and diverse set of occupations. Three stress related variables (psychological well‐being, physical health and job satisfaction) are discussed and comparisons are made between 26 different occupations on each of these...

Cluster analysis methods are based on measures of 'distance' between objects. Sometimes the objects have an internal structure, and use of this can be made when defining such distances. This leads to non-standard cluster analysis methods. We illustrate with an application in which the objects...