The usefulness of the double entry constraint for predicting earnings
Sign Up to like & getrecommendations! Published in 2018 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-018-00783-3
Abstract: In the absence of an income statement, earnings can be calculated as cash flow from operating activities (CFO) plus accruals, rather than being stated as the difference between income statement revenues and expenses. Following the… read more here.
Keywords: income statement; double entry; prediction errors; sample prediction ... See more keywords
One- and two-sample prediction for the progressively censored Rayleigh residual data
Sign Up to like & getrecommendations! Published in 2018 at "Journal of statistical theory and practice"
DOI: 10.1080/15598608.2018.1450796
Abstract: In this work, we consider the problem of estimating the scale and location parameters and predicting the unobserved or removed data based on the Rayleigh progressive type II censored residual sample. First, we consider the… read more here.
Keywords: sample; one two; two sample; sample prediction ... See more keywords
Machine Learning for Out-of-Sample Prediction of Industry Portfolio Returns Within Multi-Factor Asset Pricing Models
Sign Up to like & getrecommendations! Published in 2025 at "Applied Sciences"
DOI: 10.3390/app152412866
Abstract: Accurately predicting asset returns remains a central challenge in finance, with significant implications for portfolio optimization and risk management. In response to the challenge, this study evaluates the predictive performance of machine learning algorithms in… read more here.
Keywords: sample prediction; portfolio; asset; machine learning ... See more keywords