quality of financial reporting for subjectivity when choosing methods for its valuation and the discount rate. An algorithm is … proposed in the choice of methods for fair value estimation, which allows to more reliably determine the real value of …

codetermined by double entry. To account for the highly structured information set in econometric estimation, we develop a … traditional estimation methods, the structural system is shown to yield estimates with increased precision that adhere to double …

I employ MM-estimation to investigate the external validity of the declining matching between concurrent revenues and … data. After relieving the impact of the influential observations using MM-estimation, I find no overall declining matching … influential observations on ordinary least squares regression over time, the relative performance of winsorization and MM-estimation …

robust regression MM-estimation. This study contributes to earnings forecasting, valuation, and influential observation …This study focuses on the impact of model estimation methods on earnings forecast accuracy. Compared with an ordinary … least squares (OLS) regression combined with winsorization, robust regression MM-estimation improves the earnings forecast …

of the economy but contain substantial estimation error. We investigate how GDP estimation errors affect firms' real … that GDP estimation errors are positively associated with one-quarter-ahead changes in firms' capital investments …

and interpreting robust estimation methods, and to evaluate and report the sensitivity of these methods to critical design … choices. We also highlight the usefulness of combining data visualizations with robust estimation techniques to assess both …

2009), will be interpreted as economic value under amortized cost accounting and provides the valuation benchmark under …