Narrow search
Showing 1 - 10 of 356
Cover Image
A literary theory perspective on accounting
Macintosh, Norman B.; Baker, C. Richard - In: Accounting, Auditing & Accountability Journal 15 (2002) 2, pp. 184-222
This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as … economic commodities and so available for analysis from the vantage point of semiotic linguistic theory. In doing so it takes … dominant genres of literary theory – expressive realism, the new criticism, structuralism, and deconstructionism – to …
Persistent link: https://www.econbiz.de/10014640922
Cover Image
A constant growth model of the firm: empirical analysis of the balanced scorecard
Laitinen, Erkki K. - In: Review of Accounting and Finance 5 (2006) 2, pp. 140-173
. It gives novel empirical evidence on parameter estimation and strategic behaviour in BSC framework.  …
Persistent link: https://www.econbiz.de/10014989506
Cover Image
Unusually Small F-Statistic in Analysis of Variance and Regression Analysis: A Warning in Design of Experiments and Regression
Ozgur, Ceyhun - In: International Journal of Business Analytics (IJBAN) 3 (2016) 3, pp. 45-59
All textbooks and articles dealing with classical tests in the context of linear models stress the implications of a significantly large F-ratio since it indicates that the mean square for whatever effect is being evaluated contains significantly more than just error variation. In general,...
Persistent link: https://www.econbiz.de/10012043170
Cover Image
On the Time-Varying Non-Linearity Effects Over the Spectrum of MIMO-OFDM Wireless Communications Systems
Tacuri, Alexander Hilario - In: International Journal of Interdisciplinary … 10 (2018) 2, pp. 25-39
This article presents analytical expressions that can be used in the evaluation of the effects of a non-linear mobile (multi-path) channel on the spectrum of MIMO-OFDM communications systems, such as 4G systems (LTE, WiMax) and probably the future 5G systems. The channel is modeled by a...
Persistent link: https://www.econbiz.de/10012045974
Cover Image
Artificial neural network in soft HR performance management: new insights from a large organizational dataset
Roedenbeck, Marc; Poljsak-Rosinski, Petra - In: Evidence-based HRM: a Global Forum for Empirical Scholarship 11 (2022) 3, pp. 519-537
Purpose This study investigates whether the artificial neural network approach, when used on a large organizational soft HR performance dataset, results in a better (R 2 /RMSE) model compared to the linear regression. With the use of predictive modelling, a more informed base for managerial...
Persistent link: https://www.econbiz.de/10014712948
Cover Image
Are stock prices stationary? Some new evidence from a panel data approach
Shen, Xin; J. Holmes, Mark - In: Studies in Economics and Finance 31 (2014) 4, pp. 387-405
Purpose – This paper investigates whether mean reversion holds for a panel of 16 OECD stock price indices for the period 1970 to 2011. Design/methodology/approach – We employ seemingly unrelated regression (SUR)-based linear and non-linear unit root tests which are not only able to exploit...
Persistent link: https://www.econbiz.de/10015014113
Cover Image
Fractional Integration with Bloomfield Disturbances in the Specification of Real Output in the G7 Countries
Gil-Alana, Luis A - In: Topics in Macroeconomics 3 (2003) 1
The annual structure of real output in the G7 countries is investigated in this article by means of fractional integration techniques. However, instead of using the classical ARMA specifications for describing the short-run components of the series, we use an approach due to Bloomfield (1973)....
Persistent link: https://www.econbiz.de/10014588365
Cover Image
An Approximate Wavelet MLE of Short- and Long-Memory Parameters
Jensen, Mark J. - In: Studies in Nonlinear Dynamics & Econometrics 3 (1999) 4
By design a wavelet's strength rests in its ability to localize a process simultaneously in time-scalespace. The wavelet's ability to localize a time series in time-scale space directly leads to the computationalefficiency of the wavelet representation of a N £ N matrix operator by allowing the...
Persistent link: https://www.econbiz.de/10014620822
Cover Image
Estimating the Fractional Order of Integration of Interest Rates Using a Wavelet OLS Estimator
Tkacz, Greg - In: Studies in Nonlinear Dynamics & Econometrics 5 (2001) 1
The debate on the order of integration of interest rates has long focused on the I(1) versus I(0) distinction. In this paper we instead use the wavelet OLS estimator of Jensen (1999) to estimate the fractional integration parameters of several interest rates for the United States and Canada from...
Persistent link: https://www.econbiz.de/10014620839
Cover Image
Inflation persistence and structural breaks
Canarella, Giorgio; Miller, Stephen M. - In: Journal of Economic Studies 43 (2016) 6, pp. 980-1005
Purpose The purpose of this paper is to report on a sequential three-stage analysis of inflation persistence using monthly data from 11 inflation targeting (IT) countries and, for comparison, the USA, a non-IT country with a history of credible monetary policy. Design/methodology/approach First,...
Persistent link: https://www.econbiz.de/10014864574