Results 281 to 290 of about 903,236 (316)

A Variance Decomposition Primer for Accounting Research

Journal of Accounting, Auditing & Finance, 2010
This pedagogical note introduces the accounting-based variance decomposition methodology of Vuolteenaho (2002) in a relatively simple format for the edification of accounting scholars and doctoral students who wish to use variance decomposition in their research. In addition to presenting an example that explicates the variance decomposition approach,
Callen, Jeffrey L., SEGAL, Dan
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A Variance Decomposition Primer for Accounting Researchers

SSRN Electronic Journal, 2008
This pedagogical note introduces the accounting-based variance decomposition methodology of Vuolteenaho (2002) in a relatively simple format for the edification of accounting scholars and Ph.D. students who wish to use variance decomposition in their research.
Jeffrey L. Callen, Dan Segal
openaire   +1 more source

Structured Accounting of the Variance of Demographic Change

The Journal of Animal Ecology, 1993
A method is presented of producing a multi-way analysis or account of the variance of the relative change in density from one year to the next of a wild population which is structured in some way (e.g. by age group). The method is dependent on accounting identities in which the relative change in size of the whole population is expressed as a sum over ...
David Brown, Neal D. E. Alexander, Robert W. Marrs, Steve Albon   +3 more
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Accounting for regional variance heterogeneity of growth

Applied Economics, 2010
This article explores heterogeneous behaviour in the conditional variance of growth. We find that regional effects account for a good part of this behaviour when modelled alone; however, regional effects themselves have no particular meaning. To this end, we try to empirically account for the regional effects using a large set of economic, political ...
Jeffrey Alan Edwards, Ronald Gilbert, Juan Sherwell   +2 more
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Blind deconvolution of ultrasonic traces accounting for pulse variance

IEEE Transactions on Ultrasonics, Ferroelectrics and Frequency Control, 1999
The ability of pulse-echo measurements to resolve closely spaced reflectors is limited by the duration of the ultrasonic pulse. Resolution can be improved by deconvolution, but this often fails because frequency selective attenuation introduces unknown changes in the pulse shape.
K F, Kaaresen, E, Bolviken
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Mean-variance theory with imprecise accounting information

Finance Research Letters, 2018
Abstract In this paper, we examine the impact of imprecise accounting information on optimal portfolio choice in the mean-variance sense. We provide a theoretical platform illustrating the exact way in which imprecise return errors affect portfolio choice and alter the optimal vector of weights.
Gady Jacoby, Shi Li, Yan Wang
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Evolution of Variance Accounting

1976
The earliest costing systems were devised with the main objective of ascertaining the costs of products. In job order situations managers wanted assurance that work was not being undertaken unprofitably, either because of faulty estimating techniques or inefficiency in carrying out the work.
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Computation of Variance Accounted for in Multiple Correlation

The Journal of Experimental Education, 1960
summation of all of the terms of the form 2?oi?oj rij which appear in formula [1]. Then, according to Engelhart's procedure, the shared variance is divided among each of the independent variables in the same proportions as the direct variance. The total amount of variance associated with the ith variable, then, would be the ith beta squared, plus a ...
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Variance analysis, flexible budgeting and responsibility accounting

1976
No abstract.
Tilanus, C.B., Theeuwes, J.A.M.
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