Arya, Anil; Fellingham, John; Schroeder, Doug; Glover, … - In: European Accounting Review 11 (2002) 4, pp. 681-697
A pervasive theme in both accounting and statistics is aggregation. However, in contrast to statistics, a customary standard for determining the best aggregation rule in accounting is unavailable or, at least, not explicitly defined. Also, most accounting procedures follow a well-specified...