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Showing 1 to 2 of 2 for “"estimation samples"”.
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Firm life cycle and detection of accrual-based earnings manipulation
The identification of estimation samples is important for estimating discretionary accruals using an accrual model. This study proposes an alternative identification of estimation samples using a firm’s life cycle (i.e., life cycle-based estimation samples). Analyses using U.S. and international …
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Incorporating consumer resistance to innovation in a new product diffusion model: A new model and a simulation comparison with existing models
… criteria are (1) goodness of fit in model estimation samples, and (2) forecast accuracy in model validation samples. The results of empirical comparison show that the proposed model performs better than the compared models on both criteria. The results of computer simulation comparison show …