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The estimation problem in financial accounting
Brief, Richard P.; Owen, Joel - In: Journal of accounting research 8 (1970) 2, pp. 167-177
Persistent link: https://www.econbiz.de/10001951417
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A least squares allocation model
Brief, Richard P.; Owen, Joel - In: Journal of accounting research 6 (1968) 2, pp. 193-199
Persistent link: https://www.econbiz.de/10001951467
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On the bias in accounting allocations under uncertainty
Brief, Richard P.; Owen, Joel - In: Journal of accounting research 7 (1969) 1, pp. 12-16
Persistent link: https://www.econbiz.de/10001951488
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A reformulation of the estimation problem
Brief, Richard P.; Owen, Joel - In: Journal of accounting research 11 (1973) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10001951502