共查询到20条相似文献,搜索用时 15 毫秒
1.
2.
4.
5.
6.
7.
This paper presents the commonly used measures for earnings quality. It critically analyzes the measures within a theoretical framework and presents empirical results for Austrian listed corporations over a period of ten years. The analysis shows strengths and weaknesses of the measures, their conceptual relationship and empirical association. The knowledge of associations is also important to judge the robustness of empirical results based on a single aggregate earnings quality measure. The paper contributes to the understanding of opportunities and potential weaknesses of empirical research on earnings quality, and shows avenues for further research. 相似文献
8.
Dipl.-Math. M. Behl 《Metrika》1981,28(1):93-107
Summary For sampling inspection by variables in the one-sided case (item bad if variablex>a) under the usual assumption of normality with known variance 2 the operating characteristic is given by
, wherep denotes the fraction defective. If instead of a normal distribution ((·–a–)/) there is a distributionF((·–a–)/) whereF is sufficiently regular and normed like , one has the approximative operating characteristic
. It is shown that for arbitrarily fixed parametersn andc the function
takes the valueL
n,c
()
(p) at the pointp
F
(p)=1–F(––1(p)). Sufficient conditions for a simple behavior of the differencep
F
(p)–p are given. In the cases of rectangular and symmetrically truncated normal distribution these conditions are shown to be fulfilled. 相似文献
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.