Similar Search Results

Bounded variation and the asymmetric distribution of scaled earnings

Christodoulou, Demetris; McLeay, Stuart J. - In: Accounting and business research : a research quarterly … 39 (2009) 4, pp. 347-372

Persistent link: https://www.econbiz.de/10003889372

A structural accounting framework for estimating the expected rate of return on equity

Christodoulou, Demetris; Clubb, Colin; McLeay, Stuart J. - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 176-210

Persistent link: https://www.econbiz.de/10011581804

Diagnostics to evaluate cost of capital measures : discussion of Christodoulou et al.

Bertomeu, Jeremy - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 211-219

Persistent link: https://www.econbiz.de/10011581807

Double-Entry Constraint, Structural Modeling and Econometric Estimation

Christodoulou, Demetris - 2013

The key proposition of the paper lies in the treatment of financial statements as a matrix of endogenous information codetermined by double entry. To account for the highly structured information set in econometric estimation, we develop a generalised structural system for use with accounting...

Persistent link: https://www.econbiz.de/10013089513