Results 311 to 320 of about 5,872,567 (354)

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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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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Learning manufacturing variance analysis in accounting—Computer assisted

Computers & Education, 1987
Abstract The advantage of separating course material into the following three components is explored: (1) syntactical, (2) semantical, and (3) pragmatic. The concept is illustrated with LOTUS macros for the syntactical and semantical components involved in teaching manufacturing variance analysis in accounting; the pragmatic aspect is left to ...
Alan H. Friedberg, Lawrence A. Klien, Michael J. Cerullo   +2 more
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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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Management Accounting Relevance: Practice, Variance and Current Research Agenda

مجلة جامعة الشارقة للعلوم الانسانية والاجتماعية, 2022
This paper aims to discuss the relevance of management accounting by considering the practice variance and current research agenda. It also aims to review the relevant literature on management accounting and its alternative perspectives. It provides a comprehensive basis for the research of management accounting change conducted in terms of theories ...
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Scale Development by Taking into Account Common Method Variance

Academy of Management Proceedings, 2014
In the present study, an updated procedure for scale development by taking into account common method variance at the item level is proposed, focusing on scale reduction. The CFA marker technique can detect if CMV exists and identify the items contaminated by CMV.
Cherng G Ding, Ten-Der Jane, Chiu-Hui Wu, Hang-Rung Lin   +3 more
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“Not just right” experiences account for unique variance in eating pathology

Eating Disorders, 2018
"Not just right" experiences (NJREs) are uncomfortable sensations of incompleteness linked to obsessive-compulsive disorder; however, NJREs may be transdiagnostic and play a role in eating pathology. The current study examined relations between NJREs and eating pathology in undergraduate students.
Grace A. Kennedy, Katherine A. McDermott, Brittany M. Mathes, Berta J. Summers, Jesse R. Cougle   +4 more
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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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Mix Variances in Management Accounting: A Programming Analysis

Management Decision, 1981
Introduction Properly performed management accounting variance analyses frequently generate insight by management that helps to identify factors contributing to a poorer (or better) than expected performance, and to pinpoint persons or circumstances responsible for a variance.
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Accounting for variance and hyperparameter optimization in machine learning benchmarks

2022
The recent revolution in machine learning has been strongly based on the use of standardized benchmarks. Providing clear target metrics and undeniable measures of improvements of learning algorithms, they are at the center of the scientific methodology in machine learning.
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