An Empirical Study of Budget-Related Predictions of Corporate Executives
Budgeting, Lens Model, Advertising sales, Linear regression model
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Fixed Asset Lives and Replacement Cost Accounting
Asset valuation, Replacement costs, Fixed asset lives, Depreciation
An Integration of Internal Control System and Account Balance Evidence
Internal control, Auditing, Uncertainty, Evidential integration model
Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings
Gary C. Biddle, Frederick W. Lindahl, Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings, Journal of Accounting Research, Vol. 20, No. 2, Part II (Autumn, 1982), pp. 551-588
[Discussion of Corporate Financial Reporting: A Methodological Review of Empirical Research]: A Reply
An Investigation of the Engagement Evaluation Process for Staff Auditors
Auditing, Engagement evaluation process, Staff Auditor, Senior auditor evaluations
On the Distance between Income Distributions
The General Equivalence of Granger and Sims Causality
Research Methods/Statistical Methods
Costs of Adjustment and the Spatial Pattern of a Growing Open City
This paper investigates the effect of costs of adjustment on the dynamic characteristics of intra-urban resource allocation. The analysis is concentrated on the development pattern of an open city within a system of many cities both in steady-state and in variable-state economies. Competitive equilibrium of the urban system as a whole is also discussed and compared to Pareto optimum allocation. Some of the results that characterize the resource allocation under static analysis are reestablished for the dynamic case as well. But others that follow from comparative statics are shown to be incorrect under the dynamic analysis.
Instrumental Variables Regression with Independent Observations
INTRODUCTION THE METHOD OF INSTRUMENTAL VARIABLES (IV), proposed independently by Reiersol [15] and Geary [4], is one of the most useful classes of estimation techniques available to econometricians. The method is particularly useful in the context of errors-in-variables and simultaneous equation problems, and it ineludes ordinary least squares (OLS), two-stage least squares (2SLS) (Klein [9]), three-stage least squares (3SLS) (Madansky [12]) and certain full-information maximum likelihood estimators (Hausman [7]) as special cases. To date, the definitive theoretical treatment of the instrumental variables method is that of Sargan [16]. Important contributions have also been made by Brundy and Jorgenson [!, 2]. However, this work has not established the properties of IV estimators for all of the kinds of data analyzed by economists. Sargan's work is appropriate for data which are stochastic processes of the kind considered by Koopmans, Rubin, and Leipnik 10] in their study of dynami