Accounting Theory, Accounting Principles

Accounting research theory

Financial statement consolidation, Inter-company transactions, Minority interest

Journal Article Archibald versus Chicago Get access George J. Stigler George J. Stigler Chicago Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 30, Issue 1, February 1963, Pages 63–64, https://doi.org/10.2307/2296032 Published: 01 February 1963

Journal Article The Adjustment of Savings to Investment in a Growing Economy Get access J. E. Meade J. E. Meade Cambridge Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 30, Issue 3, October 1963, Pages 151–166, https://doi.org/10.2307/2296315 Published: 01 October 1963

A Monte Carlo experiment is carried out to examine the small sample properties of ordinary least squares, indirect least squares, Hoch's, and Klein's estimates of the parameters of the Cobb-Douglas production function.A perfectly competitive model of firms irn a single industry is considered in nine situations which differ in the behavior of the disturbances, the variability of inputs, and the position of the average firm.In each case 200 samples of size 20 anld 200 samples of size 100 were obtained to approximate the sampling distribution of the various estimators.

Journal Article The Term Structure of Interest Rates: Reply Get access J. M. Culbertson J. M. Culbertson University of Wisconsin Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 77, Issue 4, November 1963, Pages 691–696, https://doi.org/10.2307/1879459 Published: 01 November 1963

I. Ambiguous use of the term identity, 617. —II. A solution without recourse to either of these laws or any other identity, 621. — III. Reexamination of the original intent of Say and Walras, 623.