Risk analysis for accounting models: A spreadsheet simulation approach |
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Affiliation: | 1. Valdosta State University, 1500 N. Patterson St., Valdosta, GA 31698, United States of America;2. University of Washington, United States of America |
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Abstract: | Risk analysis can be performed on accounting models using spreadsheet add-ins having statistical forecasting and simulation capabilities. Modeling uncertainty, performing a simulation, and viewing probability distributions of key output variables present to students the risk within a modeled relationship. This use of technology for accounting instruction is presented for capital budgeting, budgeted cash flow, and a budgeted income statement. |
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