Statistical inference using the T index to quantify the level of comparability between accounts

Statistical inference using the T index to quantify the level of comparability between accounts

The extent to which the accounts of companies are comparable is considered important to users and regulators. However, prior research has been restricted by a lack of appropriate statistical methods for testing comparability indices. This has made it difficult to assess the true level of comparabili...

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Bibliographic Details
Main Author: Taplin, Ross
Format: Journal Article
Published: Institute of Chartered Accountants in England and Wales 2010
Subjects:
harmony
C index
Herfindahl H index
standardisation
Online Access:http://hdl.handle.net/20.500.11937/2781

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