This paper presents a two-step procedure using the method of moment or percentile to find
initial values and then maximize the numerical log likelihood to fit the appropriate …

In this paper, experimental, computer simulation methods are used to demonstrate how a
depreciation-type adjustment influences the distributional form of accounting earnings. The …

Prior research shows that the time‐series variability of corporate earnings affects forecasting
accuracy and corporate risk, yet little is known about the determinants of earnings variability …

The theoretical derivation of the volatility of accounting earnings is an important topic. Not
only does it concern the uncertainty in earnings measurement, but it also allows for an …

Abstract In this paper, Statistical Activity Cost Analysis (SACA) is used to identify the
interaction of mutually dependent physical and financial aspects of a fixed asset-like system …

Zusammenfassung Die Gewinnermittlung im Bilanzsteuerrecht ist maßgeblich von
Bewertungsfällen geprägt, die Prognosen notwendig machen. Dabei sind Schätzungen …

Statistical Activity Cost Theory (SACT) is an axiomatic and statistical theory of basic
accounting measurement practice. The aim of the SACT analysis, among others, is to …

This single organisation case study discusses the cost of business continuity management
in IT services. Information technology (IT) expenses can amount to a substantial part of …

Abstract In this paper, Statistical Activity Cost Analysis (SACA) is used to identify the
interaction of mutually dependent physical and financial aspects of a fixed asset-like system …

SYNOPTIC ABSTRACT A fundamental problem of measuring the uncertainty and risk of
asset repair costs in practice is addressed in this paper. By fitting generalized lambda …