配对判别:方法论与企业会计政策研究

MATCHED PAIRS DISCRIMINATION: METHODOLOGY AND AN INVESTIGATION OF CORPORATE ACCOUNTING POLICIES

DECISION SCIENCES · 1988
被引 11
人大 AABS 3

中文导读

开发了配对数据的判别方法,并对比其与传统多变量技术的分类效果,发现考虑配对内观测依赖性的方法分类能力更强。

Abstract

ABSTRACT The matched‐pairs methodology is becoming increasingly popular as a means of controlling extraneous factors in business research. This paper develops discriminant procedures for matched data and examines the properties of these methods. Data from a recent study by Hunt [14] on the determinants of inventory method choice are used to contrast the performance of the different methods. While all of the methods yield the same set of discriminating variables, those procedures that allow for the dependence among observations within a pair provide greater classificatory power than traditional multivariate techniques.

会计政策配对方法判别分析企业研究