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A risk analysis approach for time equation-based costing
HOOZÉE, S.; VERMEIRE, L.; BRUGGEMAN, W. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2009
Recently, time equation-based costing has been developed as a cost modelling approach in which activity times are calculated using time equations. Drawing on mathematical statistics, this paper develops a risk analysis approach and shows how it can be used to determine the impact of measurement...
Persistent link: https://www.econbiz.de/10004982913
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A simulation analysis of interactions between errors in costing system design
LABRO, E.; VANHOUCKE, M. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2005
The academic accounting literature has established that the conditions under which costing systems in general and Activity Based Costing (ABC) in particular provide accurate costs are very stringent. Less is known, however, about the nature, level and bias of costing errors and their...
Persistent link: https://www.econbiz.de/10004983023
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Towards explaining cost estimation errors in time equation-based costing
HOOZÉE, S.; BRUGGEMAN, W. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2007
incorrect estimation of the time parameters in the time equations.<br><br>This study explored the origins of errors in time …
Persistent link: https://www.econbiz.de/10004983184
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Exploring the time-saving bias: How drivers misestimate time saved when increasing speed
Peer, Eyal - In: Judgment and Decision Making 5 (2010) 7, pp. 477-488
According to the time-saving bias, drivers underestimate the time saved when increasing from a low speed and overestimate the time saved when increasing from a relatively high speed. Previous research used a specific type of task --- drivers were asked to estimate time saved when increasing...
Persistent link: https://www.econbiz.de/10008777051
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The time cost of care
Fisher, Kimberly; Bittman, Michael; Hill, Patricia; … - In: electronic International Journal of Time Use Research 2 (2005) 1, pp. 54-66
Extensive small scale studies have documented that when people assume the role of assisting a person with impairments or an older person, care activities account for a significant portion of their daily routines. Nevertheless, little research has investigated the problem of measuring the time...
Persistent link: https://www.econbiz.de/10008465177
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Research Note: What Counts as a House? Comparing 2010 Census Counts and Administrative Records
Jarosz, Beth; Hofmockel, John - In: Population Research and Policy Review 32 (2013) 5, pp. 753-765
quality of administrative records data for use in estimation. This analysis builds upon earlier research by comparing …
Persistent link: https://www.econbiz.de/10010989020
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Adjusting MV-efficient portfolio frontier bias for skewed and non-mesokurtic returns
Huang, Hung-Hsi; Lin, Shin-Hung; Wang, Ching-Ping; … - In: The North American Journal of Economics and Finance 29 (2014) C, pp. 59-83
variance estimation error in Taiwan stock market. Although Siegel and Woodgate (2007; Management Science, 53, 1005–1015) and … portfolio frontiers that are closer to the actual frontier than unrevised ones. This improvement may enhance the estimation …
Persistent link: https://www.econbiz.de/10010931456
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The Accuracy and the Computational Complexity of a Multivariate Binned Kernel Density Estimator
Holmström, Lasse - In: Journal of Multivariate Analysis 72 (2000) 2, pp. 264-309
The computational cost of multivariate kernel density estimation can be reduced by prebinning the data. The data are …
Persistent link: https://www.econbiz.de/10005221482
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VAR Modeling and Business Cycle Analysis: A Taxonomy of Errors
Poskitt, D.S.; Yao, Wenying - Department of Econometrics and Business Statistics, … - 2012
basic components, an estimation error that stems from the difference between the parameter estimates and their population … characterize, so called, truncation effects. Our theoretical analysis indicates that the magnitude of the estimation error exceeds … in practice the approximation error approaches its asymptotic position far more slowly than does the estimation error …
Persistent link: https://www.econbiz.de/10010543599
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Performance of Portfolios Optimized with Estimation Error
Siegel, Andrew F.; Woodgate, Artemiza - In: Management Science 53 (2007) 6, pp. 1005-1015
adjustments for estimation risk by asymptotically expanding future returns of portfolios formed with estimated weights. We provide … methods it may be possible to assess, before investing, the effect of statistical estimation error on portfolio performance. …
Persistent link: https://www.econbiz.de/10009209378