Moreira, José A. C.; Pope, Peter F. - Faculdade de Economia, Universidade do Porto - 2007
(1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual …. Based on this original result we empirically test, using graphical and statistical tools, whether piecewise linear accrual … control for. Thus, DAC estimates under piecewise linear models are not deemed to be of better quality than those of …