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.

Standards, Methods, Accounting, Surveys, Time-series analysis, Time series analysis

---

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.

History, Television broadcasting of sports, Sports television programs, Professional baseball, Baseball (Professional), Discrimination in sports, Sports discrimination

---

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.

Management, Protection and preservation, Powers and duties, Wildlife conservation, Elephants, International Fund for Animal Welfare

Similar abstracts:

• Abstracts: Perspectives on Forecasting Research in Accounting and Finance. Sales Revenues: Time-Series Properties and Predictions
• Abstracts: An application of the Shapley value to fair division with money. Serial cost sharing
• Abstracts: Campaign contributions and congressional voting: does the timing of contributions matter? Majority decisions based on differences of votes
• Abstracts: Relations between convexity and homogeneity in multioutput technologies. A non-tested test of separability for flexible functional forms
• Abstracts: A classifying procedure for signalling turning points. Paddling your own canoodle: the derivation of this sweethearting is in fierce dispute

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.