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Industry Effects and the Proportionality Assumption In Ratio Analysis. A Variance Component Analysis |
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| Authors: | Susan Fieldsend Nicholas Longford Stuart Mcleay |
| Institution: | The authors are respectively from the Department of Accounting and Finance, the University of Lancaster, the Research Statistics Group, Educational Testing Service, Princeton, USA;and the Department of Accounting and Finance, the University of Lancaster the research is supported by the ESRC who are funding the Statistical Modelling of Corporate Financial Indicators project. |
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