Zobrazeno 1 - 10
of 49
pro vyhledávání: '"Ulrich Menzefricke"'
Publikováno v:
Journal of Business Ethics. 152:437-457
The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical eviden
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7236cd951246d8052a9051830b5940c8
https://doi.org/10.1007/s10551-016-3289-1
https://doi.org/10.1007/s10551-016-3289-1
Autor:
Wally Smieliauskas, Ulrich Menzefricke
Publikováno v:
The International Journal of Accounting. 54:1950016
In this archival study, we report three main findings related to how well pension accounting estimates of practice meet the stated objectives of professional accounting standards. Our evidence on estimated returns in pension accounting used in report
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c30b09e0b39970ee60d4e39b5723cd30
https://doi.org/10.1142/s1094406019500161
https://doi.org/10.1142/s1094406019500161
Autor:
Ulrich Menzefricke
Publikováno v:
Communications in Statistics - Theory and Methods. 42:4003-4016
This article develops combined exponentially weighted moving average (EWMA) charts for the mean and variance of a normal distribution. A Bayesian approach is used to incorporate parameter uncertainty. We first use a Bayesian predictive distribution t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::13460d26242003c67e073bea402179af
https://doi.org/10.1080/03610926.2011.638429
https://doi.org/10.1080/03610926.2011.638429
Autor:
Ulrich Menzefricke
Publikováno v:
Communications in Statistics - Theory and Methods. 42:988-1007
This article develops a control chart for the mean and variance of a normal distribution based on changepoint methodology. A Bayesian approach is used to incorporate parameter uncertainty. The resulting control chart plots the probabilities of “no
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::362474b5b45e2742a888754599e0a032
https://doi.org/10.1080/03610926.2011.592252
https://doi.org/10.1080/03610926.2011.592252
Publikováno v:
Grey Systems: Theory and Application. 1:216-227
PurposeThe purpose of this paper is to summarize a simulation study that analyzed the performance of Bayesian audit strategies in a novel fashion – dynamically and with varying sample sizes depending on the extent of an auditor's prior information.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::78c4a7916fba67d317cda8375ff00de2
https://doi.org/10.1108/20439371111181224
https://doi.org/10.1108/20439371111181224
Autor:
Ulrich Menzefricke
Publikováno v:
Communications in Statistics - Theory and Methods. 39:2930-2941
This article develops a control chart for the variance of a normal distribution and, equivalently, the coefficient of variation of a log-normal distribution. A Bayesian approach is used to incorporate parameter uncertainty, and the control limits are
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e31c3d7c372988e0a02893aa83179ab0
https://doi.org/10.1080/03610920903168610
https://doi.org/10.1080/03610920903168610
Autor:
Ulrich Menzefricke
Publikováno v:
Communications in Statistics - Theory and Methods. 39:2942-2960
This article develops a control chart for a mean vector when it is monitored by a quadratic form in the exponentially weighted observation vector. A Bayesian approach is used to incorporate parameter uncertainty. We first use a Bayesian predictive di
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c70a31084e52af098301bfbf4e655ac0
https://doi.org/10.1080/03610920903168628
https://doi.org/10.1080/03610920903168628
Autor:
Ulrich Menzefricke
Publikováno v:
Communications in Statistics - Theory and Methods. 36:1031-1038
This article develops a control chart for the generalized variance. A Bayesian approach is used to incorporate parameter uncertainty. Our approach has two stages, (i) construction of the control chart where we use a predictive distribution based on a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cbf57816c6c90ab6d85b88a8d90ca7c9
https://doi.org/10.1080/03610920601036176
https://doi.org/10.1080/03610920601036176
Publikováno v:
Management Science. 53(2):340-354
Empirical evidence suggests that decision makers often weight successive additional units of a valued attribute or monetary endowment unequally, so that their utility functions are intrinsically nonlinear or irregularly shaped. Although the analyst m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::da29540b3c4b5bbaf37f65a95ed5462a
Publikováno v:
Journal of Business & Economic Statistics. 23:282-294
Random utility models have become standard econometric tools, allowing parameter inference for individual-level categorical choice data. Such models typically presume that changes in observed choices over time can be attributed to changes in either c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::993c987c831f06bc56ec47bade1bcbfb
https://doi.org/10.1198/073500104000000550
https://doi.org/10.1198/073500104000000550