Transitional probabilities count more than frequency, but might not be used for memorization
Sign Up to like & getrecommendations! Published in 2017 at "Cognitive Psychology"
DOI: 10.1016/j.cogpsych.2016.11.004
Abstract: Learners often need to extract recurring items from continuous sequences, in both vision and audition. The best-known example is probably found in word-learning, where listeners have to determine where words start and end in fluent… read more here.
Keywords: frequency; probabilities count; memorization; recurring items ... See more keywords
Managing earnings using classification shifting: UK evidence
Sign Up to like & getrecommendations! Published in 2017 at "Journal of International Accounting, Auditing and Taxation"
DOI: 10.1016/j.intaccaudtax.2017.04.001
Abstract: This study examines whether UK companies engage in classification shifting in the post IFRS era. While IFRS were issued to improve the quality of accounting practices and provide users with more useful information, non-recurring items… read more here.
Keywords: classification; classification shifting; avoid reporting; evidence ... See more keywords