Narrow search
Showing 1 - 10 of 970
Cover Image
Accounting for human resources: Implications for theory and practice.
Stovall, Olin Scott - 2001
results suggest that an important user group, financial analysts, may be subject to the aura of objectivity suggested by …
Persistent link: https://www.econbiz.de/10009475044
Cover Image
The legitimacy predicament of current day accounting theory / Pieter Willem Buys
Buys, Pieter Willem - 2010
committhemselves to professional codes of conduct, which entails competency,integrity, objectivity and confidentiality, the 1st article …
Persistent link: https://www.econbiz.de/10009456141
Cover Image
Practice-induced theory reduction in accounting; evolutionary biology, history and the interdisciplinary base
Aiken, M; Gowland, D - 2010
This article induces the pragmatic structure of what financial reporting can be ? it does not deduce what financial reporting should be. Empirical studies can show that opportunism is not a feature generally of financial accounting in practice, but challenges exist in the post-Enron era. One...
Persistent link: https://www.econbiz.de/10009481498
Cover Image
Designing Incentives for Inexpert Human Raters
Chen, Daniel L.; Horton, John J.; Shaw, Aaron D. - 2011
The emergence of online labor markets makes it far easier to use individual human raters to evaluate materials for data collection and analysis in the social sciences. In this paper, we report the results of an experiment - conducted in an online labor market - that measured the effectiveness of...
Persistent link: https://www.econbiz.de/10009471553
Cover Image
Causal Inference with Two-Stage Logistic Regression - Accuracy, Precision, and Application
Cai, Bing - 2010
2SPS and 2SRI for logistic binary outcomes have not been thoroughly studied. We study the bias and variance properties … trial. We first present closed form expressions of asymptotic bias for the causal odds ratio from both 2SPS and 2SRI … approaches. Our closed form bias results show that the 2SPS logistic regression generates asymptotically biased estimates of this …
Persistent link: https://www.econbiz.de/10009439053
Cover Image
Better Safe than Sorry: Precautionary Reasoning and Implied Dominance in Risky Decisions
DeKay, Michael L.; Patiño-Echeverri, Dalia; Fischbeck, … - 2005
alternatives can seriously bias the evaluation of consequences in risky high-stakes decisions. …
Persistent link: https://www.econbiz.de/10009441242
Cover Image
Better Safe than Sorry: Precautionary Reasoning and Implied Dominance in Risky Decisions
DeKay, Michael L.; Patino-Echeverri, Dalia; Fischbeck, … - 2008
alternatives can seriously bias the evaluation of consequences in risky high-stakes decisions. …
Persistent link: https://www.econbiz.de/10009441300
Cover Image
Open-Access Fishery Models: Relaxing a Constraint and Removing an Econometric Obstacle
Gomersall, C. Nicholas - 1992
Over the past 30 years, a widely accepted model of "open-access" fisheries has been developed, yet empirical tests of the standard model have been relatively few. One difficulty is that fish stocks, the levels of which affect the rate of catch, are not directly observable. Simplifying...
Persistent link: https://www.econbiz.de/10009444643
Cover Image
The Impacts of Attribute Level Framing and Changing Cost Levels on Choice Experiments Value Estimates
Kragt, Marit Ellen; Bennett, Jeffrey W. - 2010
Choice Experiments (CE) are increasingly used to estimate the values of environmental goods andservices. CE questionnaires represent the environmental good under valuation by varying levels ofnon-market attributes. Inclusion of a cost attribute enables the estimation of monetary values...
Persistent link: https://www.econbiz.de/10009446025
Cover Image
Bias Reduction and Goodness-of-Fit Tests in Conditional Logistic Regression Models
Sinha, Samiran (contributor); Wang, Suojin (contributor) - 2010
bias preventive approach developed by Firth (1993) to handlethe bias of an estimator of the log-odds ratio parameter in … conditional logistic regression bysolving a modified score equation. The resultant estimator not only reduces bias but alsocan …
Persistent link: https://www.econbiz.de/10009464883