Accounting for uncertainty : an application of Bayesian methods to accruals models
Year of publication: |
2023
|
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Authors: | Breuer, Matthias ; Schütt, Harm H. |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 28.2023, 2, p. 726-768
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Subject: | Bayes | Prediction | Accruals | Earnings management | Measurement uncertainty | Bilanzpolitik | Accounting policy | Bayes-Statistik | Bayesian inference | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Risiko | Risk | Prognoseverfahren | Forecasting model |
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