The Concept of Materiality in Financial Reporting.
Abstract Reviews the book 'The Concept of Materiality in Financial Reporting,' by James W. Pattillo.
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The Time-Series Properties of Annual Earnings
Annual earnings, Time-series, Deflated earnings, Box-Jenkins model
A Comparison of the Accuracy of Corporate and Security Analysts' Forecasts of Earnings: A Comment.
Abstract Comments on an article about the accuracy of corporate and security analyst's forecast of earnings. Conditions for accurate forecasting; Criticisms on the article.