Applications of Time-Series Analysis in Accounting: A Review
Article Abstract:
Time-series analysis based on Box-Jenkins techniques is quite popular. Research in that area is reviewed, and accounting applications are surveyed. Possible future applications for the Box-Jenkins methodology are analyzed. Depreciation accounting often has many different treatments due to the discretion afforded by Generally Accepted Accounting Principles (GAAP). Problems associated with depreciation or inventory alterations and new accounting rules are considered. The greatest problem with both multivariate and univariate modeling is the lack of an adequate set of variables on a quarterly level from a great enough set of firms to facilitate research. Analytical models treating sales as a stochastic may be a reasonable alternative. Tables of related data are included.
Publication Name: Journal of Forecasting
Subject: Mathematics
ISSN: 0277-6693
Year: 1983
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Diamond notes
Article Abstract:
The breaking of the race barrier in 1947 and the eventual control over the game by television are the two most significant changes in baseball in the last 50 years. Other developments discussed include the movement of teams, the emergence of the players' union and the escalation of salaries.
Publication Name: Sport
Subject: Sports and fitness
ISSN: 0038-7797
Year: 1996
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African elephants under the gun
Article Abstract:
The worldwide demand for ivory in the 1980s led to the deaths of more than half of Africa's elephants, leaving the remaining population at risk. As a result, the International Fund for Animal Welfare maintains an effort to help protect the elephant's ailing population.
Publication Name: The Animals' Agenda
Subject: Zoology and wildlife conservation
ISSN: 0892-8819
Year: 1997
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