Showing 101 - 110 of 114
Persistent link: https://www.econbiz.de/10012706416
Line item budgeting is a widely used managerial control device in governmental and nonprofit organizations. In this study, we explicitly model the relationship between input quantities and their prices with particular focus on the line item budgeting assumption of input separability, i.e.,...
Persistent link: https://www.econbiz.de/10012706422
This paper examines the health performance rankings of the 50 U.S. state governments (SGs), and addresses the relationship between SG performance rankings and SG environmental health, economic prosperity, and state healthcare policy. We use the data envelopment analysis (DEA) to estimate and...
Persistent link: https://www.econbiz.de/10012933965
Persistent link: https://www.econbiz.de/10012746420
This paper presents evidence suggesting that artificial neural networks approach (ANNs) outperform traditional statistical methods and can forecast equity premiums reasonably well. The study replicates out-of-sample estimates of regression using ANN with economic fundamentals as inputs. The...
Persistent link: https://www.econbiz.de/10012746423
This paper was inspired by the Coase (1937) theory of the firm. The purpose of this paper is to show the applicability of data envelopment analysis (DEA) in arriving at an unbiased account of relative performance of a set of companies, using the pharmaceutical industry as an example. A DEA based...
Persistent link: https://www.econbiz.de/10012746424
Recent revelations by several high profile instances of fraudulent financial reporting provided the motivation for this paper. This case highlights the weaknesses of the accrual-deferral basis of accounting which provides the theoretical foundations for both the U.S. Generally Accepted...
Persistent link: https://www.econbiz.de/10012706444
We examine the relationship between corporate governance and default risk for a sample of firms cited in the Securities and Exchange Commission's (SEC's) Accounting and Auditing Enforcement Releases (AAERs). Using hazard analysis of actual default incidence and OLS regressions of a continuous...
Persistent link: https://www.econbiz.de/10012938350
Persistent link: https://www.econbiz.de/10013274235
This paper develops an adaptive ensemble model for bankruptcy classification of firms cited in the SEC's Accounting and Auditing Enforcement Releases (AAER). We develop a Genetic Algorithm (GA) model for bankruptcy classification of AAER firms. Our research contributes to the bankruptcy...
Persistent link: https://www.econbiz.de/10012940715