Effects of winsorization: The cases of forecasting non‐GAAP and GAAP earnings
R Brownen‐Trinh - Journal of Business Finance & Accounting, 2019 - Wiley Online Library
This study examines how the winsorization procedure affects the performance of regression‐
based earnings forecasting models. I find that the impact is multifaceted and depends …
based earnings forecasting models. I find that the impact is multifaceted and depends …
Identifying accounting conservatism in the presence of skewness
The asymmetric timeliness (AT) coefficient as a measure of accounting conservatism has
been subject to much debate. We clarify the conditions under which the AT coefficient …
been subject to much debate. We clarify the conditions under which the AT coefficient …
Out-of-sample earnings forecasting for OLS and Theil–Sen models relative to a na.ı.ve no-change model
RN Francis - Journal of Applied Accounting Research, 2022 - emerald.com
Purpose The purpose of this paper is to enlarge the exposure of the Theil–Sen (TS)
methodology to the academic, analyst and practitioner communities using an earnings …
methodology to the academic, analyst and practitioner communities using an earnings …
[PDF][PDF] Sanjay Bissessur Amsterdam Business School University of Amsterdam
P Easton - 2019 - lse.ac.uk
The recognition of economic news into accounting earnings represent a combination of the
conservatism principle and the matching principle. The coefficient of a regression of …
conservatism principle and the matching principle. The coefficient of a regression of …