The Accounting Review Vol. 50 No. 1 1975
Implications of Volatility in Quarterly Accounting Data: A Reply.
Abstract
Presents a reply to the commentary on the study on volatility in quarterly accounting data. Difficulties which arise from the use of the dependent period concept to determine a number predictive of annual net income; Basis for dependent period concept; Causes of fourth quarter adjustments; Evidence for the existence of bath items.
- DOI
- 10.2308/tar-4502025
- Volume
- 50
- Issue
- 1
- Pages
- 130-132
- Language
- en
- Sources
- openalex crossref