Three essays on outlier treatment in accounting & finance and little R restatements:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Köln
[2020]
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Beschreibung: | II-VII, 120 Seiten 21 cm |
Internformat
MARC
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| 245 | 1 | 0 | |a Three essays on outlier treatment in accounting & finance and little R restatements |c Djarban David Waning, M. Sc. |
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Datensatz im Suchindex
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|---|---|
| adam_text | TABLE
OF
CONTENTS
LIST
OF
TABLES
...............................................................................................................................
V
1
INTRODUCTION
.............................................................................................................................
1
2
OUTLIER
TREATMENT
IN
ACCOUNTING
AND
FINANCE
-
SIMPLE
DATA-DRIVEN
METHODS
SUFFICE
........
9
2.1
INTRODUCTION
.......................................................................................................................
9
2.2
OUTLIER
TREATMENT
METHODS
..............................................................................................
12
2.3
DISTRIBUTIONAL
PROPERTIES
..................................................................................................
16
2.4 SIMULATION
ANALYSIS
........................................................................................................
20
2.5
APPLICATION
FRAMEWORK
...................................................................................................
27
2.6
CONCLUSION
........................................................................................................................
38
2.7
APPENDICES
......................................................................................................................
40
3
ASYMMETRY
IN
ACCOUNTING
DATA
AND
IMPLICATIONS
FOR
OUTLIER
TREATMENT
............................
41
3.1
INTRODUCTION
.....................................................................................................................
41
3.2
INCORPORATING
SKEWNESS
AND
TAIL-HEAVINESS
INTO
OUTLIER-TREATMENT
............................
45
3.3
DISTRIBUTIONAL
PROPERTIES
.................................................................................................
48
3.4
SIMULATION
ANALYSIS
........................................................................................................
52
3.5
ECONOMIC
APPLICATIONS
...................................................................................................
60
3.6
CONCLUSION
........................................................................................................................
70
4
IS
TRANSPARENCY
PENALIZED?
MARKET
REACTION
AROUND
*
LITTLE
R
*
RESTATEMENT
ANNOUNCEMENTS
.......................................................................................................................
71
4.1
INTRODUCTION
......................................................................................................................
71
4.2
BACKGROUND
INFORMATION
.................................................................................................
76
4.3
DATA
AND
METHODOLOGY
....................................................................................................
81
4.4 RESULTS
OF
EMPIRICAL
ANALYSIS
.........................................................................................
90
4.5
CONCLUSION
......................................................................................................................
106
4.6
APPENDICES
.....................................................................................................................
108
REFERENCES
..............................................................................................................................
112
|
| adam_txt |
TABLE
OF
CONTENTS
LIST
OF
TABLES
.
V
1
INTRODUCTION
.
1
2
OUTLIER
TREATMENT
IN
ACCOUNTING
AND
FINANCE
-
SIMPLE
DATA-DRIVEN
METHODS
SUFFICE
.
9
2.1
INTRODUCTION
.
9
2.2
OUTLIER
TREATMENT
METHODS
.
12
2.3
DISTRIBUTIONAL
PROPERTIES
.
16
2.4 SIMULATION
ANALYSIS
.
20
2.5
APPLICATION
FRAMEWORK
.
27
2.6
CONCLUSION
.
38
2.7
APPENDICES
.
40
3
ASYMMETRY
IN
ACCOUNTING
DATA
AND
IMPLICATIONS
FOR
OUTLIER
TREATMENT
.
41
3.1
INTRODUCTION
.
41
3.2
INCORPORATING
SKEWNESS
AND
TAIL-HEAVINESS
INTO
OUTLIER-TREATMENT
.
45
3.3
DISTRIBUTIONAL
PROPERTIES
.
48
3.4
SIMULATION
ANALYSIS
.
52
3.5
ECONOMIC
APPLICATIONS
.
60
3.6
CONCLUSION
.
70
4
IS
TRANSPARENCY
PENALIZED?
MARKET
REACTION
AROUND
*
LITTLE
R
*
RESTATEMENT
ANNOUNCEMENTS
.
71
4.1
INTRODUCTION
.
71
4.2
BACKGROUND
INFORMATION
.
76
4.3
DATA
AND
METHODOLOGY
.
81
4.4 RESULTS
OF
EMPIRICAL
ANALYSIS
.
90
4.5
CONCLUSION
.
106
4.6
APPENDICES
.
108
REFERENCES
.
112 |
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| spelling | Waning, Djarban David Verfasser (DE-588)121811214X aut Three essays on outlier treatment in accounting & finance and little R restatements Djarban David Waning, M. Sc. Köln [2020] II-VII, 120 Seiten 21 cm txt rdacontent n rdamedia nc rdacarrier Dissertation Universität zu Köln 2020 (DE-588)4113937-9 Hochschulschrift gnd-content B:DE-101 application/pdf https://d-nb.info/1222597055/04 Inhaltsverzeichnis DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033218867&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p dnb 20210122 DE-101 https://d-nb.info/provenance/plan#dnb 2\p dnb 20210122 DE-101 https://d-nb.info/provenance/plan#dnb |
| spellingShingle | Waning, Djarban David Three essays on outlier treatment in accounting & finance and little R restatements |
| subject_GND | (DE-588)4113937-9 |
| title | Three essays on outlier treatment in accounting & finance and little R restatements |
| title_auth | Three essays on outlier treatment in accounting & finance and little R restatements |
| title_exact_search | Three essays on outlier treatment in accounting & finance and little R restatements |
| title_exact_search_txtP | Three essays on outlier treatment in accounting & finance and little R restatements |
| title_full | Three essays on outlier treatment in accounting & finance and little R restatements Djarban David Waning, M. Sc. |
| title_fullStr | Three essays on outlier treatment in accounting & finance and little R restatements Djarban David Waning, M. Sc. |
| title_full_unstemmed | Three essays on outlier treatment in accounting & finance and little R restatements Djarban David Waning, M. Sc. |
| title_short | Three essays on outlier treatment in accounting & finance and little R restatements |
| title_sort | three essays on outlier treatment in accounting finance and little r restatements |
| topic_facet | Hochschulschrift |
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