risk and to improve the investment decision-making process. -- estimation errors of working capital ; accrual quality …

quality of financial reporting for subjectivity when choosing methods for its valuation and the discount rate. An algorithm is … proposed in the choice of methods for fair value estimation, which allows to more reliably determine the real value of …

robust regression MM-estimation. This study contributes to earnings forecasting, valuation, and influential observation …This study focuses on the impact of model estimation methods on earnings forecast accuracy. Compared with an ordinary … least squares (OLS) regression combined with winsorization, robust regression MM-estimation improves the earnings forecast …

of the economy but contain substantial estimation error. We investigate how GDP estimation errors affect firms' real … that GDP estimation errors are positively associated with one-quarter-ahead changes in firms' capital investments …

such scales presents econometric estimation challenges. Linear estimation methods (e.g. OLS) often produce predicted values … hospital patient satisfaction survey, compare the estimation results from a traditional OLS method and the FRM, and conclude …

I employ MM-estimation to investigate the external validity of the declining matching between concurrent revenues and … data. After relieving the impact of the influential observations using MM-estimation, I find no overall declining matching … influential observations on ordinary least squares regression over time, the relative performance of winsorization and MM-estimation …