Abstract In this work, metamodel-based robust optimization is performed using measured scatter of noise variables. Principal component analysis used to describe the input linearly uncorrelated principal components. Some these components follow a normal probability distribution, others however deviate from distribution. that case, for more accurate description material scatter, multimodal distri...

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T are many critical concerns (including the accounting for endogeneity) when one is properly estimating response functions. However, it is sometimes (certainly not always) better to leave some variables exogenous when building mathematical models intended to help decision makers. The exogenous variables allow the decision maker to better adapt the mathematical model to different situations and ...

Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on dem...

In this paper firm parameter heterogeneity in cross section regression analysis in capital market research (CMR) is investigated. Using panel data for 30 large US firms over the period 1955 to 2004, a well-specified common form of dynamic model for each firm is identified. Average parameter estimates from these models are compared to average parameter estimates from 50 annual cross section mode...

It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...

We investigate the changes in the value relevance of accounting information among Chinese firms over the past two decades, during which accounting reforms are launched to provide decision makers with increased disclosure and higher quality financial information. We also investigate the factors that differentiate firms showing significant value relevance improvement from firms showing little imp...