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Tan, Christine E. L.; Young, Susan M. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 667-693

Persistent link: https://www.econbiz.de/10011374519

Retrospective Computations of Price Index Numbers: Theory and Application

von Auer, Ludwig; Shumskikh, Alena - In: Review of Income and Wealth 70 (2022) 1, pp. 60-79

bias. Therefore, the present study introduces and examines simple and transparent revision approaches that retrospectively … predictions. The proposed revision approaches are adoptable not only to most national CPIs but also to other price-level measures …

Persistent link: https://www.econbiz.de/10014519602

Transparency would help to address the audit market problem: Response to the consultation on the Interim Report of the Market Participants group on choice in the UK audit market

Véron, Nicolas - 2006

Nicolas Véron responds to a consultation by the UK Financial Reporting Council and makes recommendations on how to address the audit market problem' resulting from the presence of only four international audit networks. Eventhough serious problems would be created by the disappearance of one of...

Persistent link: https://www.econbiz.de/10010293548

Estimation of uncertainty stemming from data revision of Hungarian GDP data

Bauer, Péter; Kelemen, József - 2017

Due to the phenomenon of revision, published macroeconomic data can never be regarded as final, because they are … surrounds our estimate: the 90 per cent confidence interval surrounding the expected revision is approximately ±0.5 percentage …. In both cases we obtained results that barely differ from the baseline estimate for the expected revision. …

Persistent link: https://www.econbiz.de/10011942748

Predictability of Euro area revisions

Glass, Katharina - 2018

revision errors, this is the first application of the nonparametric approach to examine revisions. Moreover, to gain robustness … biased, and revision errors are not optimal forecast errors. …

Persistent link: https://www.econbiz.de/10011985266

GDP data revisions in Macedonia: Is there any systematic pattern?

Bogoev, Jane; Ramadani, Gani - 2012

the "news" hypothesis. We conclude that each subsequent revision is unpredictable. …

Persistent link: https://www.econbiz.de/10011785350

A policy analysis of the EU Emissions Trading System and its crisis

Ruf, Julia Anna - 2017

. Therefore, the policy process of the revision of the EU Emissions Trading System for its third phase is analysed. The research …

Persistent link: https://www.econbiz.de/10011595853

Mandatory auditor choice and small firm finance: Evidence from Finland

Hyytinen, Ari; Väänänen, Lotta - 2004

We study the capital market implications of mandatory auditor choice. This regulatory intervention provides us with an instrument that can be used to examine the role of asymmetric information in the market for small business finance. We propose, in particular, a new exogenous measure of...

Persistent link: https://www.econbiz.de/10010285073

Prudential supervisory arrangements and financial crises : A critique of the European Commission’s Impact Assessment on the revision of the CRD

Europe Economics (London, UK) - 2009

This document was commissioned by the European Parliament’s Committee on Economic and Monetary Affairs (ECON). It is a quick critique, conducted over a four week period, of those sections of the European Commission’s Impact Assessment (hereafter “the IA”) on the revisions to the Capital...

Persistent link: https://www.econbiz.de/10010487771

Implementing audit procedures : advanced paper ; foundations in audit ; FIA ; FAU

Persistent link: https://www.econbiz.de/10009413855