Estimating accruals models in Europe: industry-based approaches versus a data-driven approach
Estimating accruals models in Europe: industry-based approaches versus a data-driven approach
About this item
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Author / Creator
Publisher
Taylor and Francis Group i Sveučilište Jurja Dobrile u Puli, Fakultet ekonomije i turizma Dr. Mijo Mirković
Journal title
Language
English
Formats
Publication information
Publisher
Taylor and Francis Group i Sveučilište Jurja Dobrile u Puli, Fakultet ekonomije i turizma Dr. Mijo Mirković
Subjects
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Scope and Contents
Contents
Accruals models have been estimated using a variety of approaches,
but the industry-based cross-sectional approach currently seems
to be the standard method. This estimation approach cannot be
easily used in the vast majority of European countries where several
industry groups do not have sufficient yearly observations. Using
data fr...
Alternative Titles
Full title
Estimating accruals models in Europe: industry-based approaches versus a data-driven approach
Authors, Artists and Contributors
Author / Creator
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Primary Identifiers
Record Identifier
TN_cdi_hrcak_primary_oai_hrcak_srce_hr_200639
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_hrcak_primary_oai_hrcak_srce_hr_200639
Other Identifiers
ISSN
1331-677X
E-ISSN
1848-9664
