Showing 1 - 7 of 7
This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were unable to develop 'experience of international standards' before they became mandatory from 1 January 2005. The question we try to answer is the following: did the change of...
Persistent link: https://www.econbiz.de/10010670415
Past accounting research contains an extensive range of disclosure and determinants studies. But these studies have one major methodological drawback: the disclosure analysis is often restricted to determination of the disclosure index, that is, the sum of disclosed items, weighted or...
Persistent link: https://www.econbiz.de/10005462552
In this article, we focus on data arriving sequentially by blocks in a stream. A semiparametric regression model involving a common effective dimension reduction (EDR) direction <InlineEquation ID="IEq1"> <EquationSource Format="TEX">$$\beta $$</EquationSource> <EquationSource Format="MATHML"> <math xmlns:xlink="http://www.w3.org/1999/xlink"> <mi mathvariant="italic">β</mi> </math> </EquationSource> </InlineEquation> is assumed in each block. Our goal is to estimate this direction at each arrival of a new block. A...</equationsource></equationsource></inlineequation>
Persistent link: https://www.econbiz.de/10010998439
Persistent link: https://www.econbiz.de/10005131009
Persistent link: https://www.econbiz.de/10005166788
Persistent link: https://www.econbiz.de/10010539474
Persistent link: https://www.econbiz.de/10010557923