Harmony, Statistical Inference with the Herfindahl H Index and C Index.
The Herfindahl H index and C index provide measures of harmony of accounting measurement practices by summarizing the extent to which companies use the same accounting practice. While the values of these indices are compared to obtain some idea concerning the relative harmony of accounting practice,...
| Publicado en: | Abacus Vol. 39; no. 1; pp. 82 - 95 |
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| Formato: | Artículo |
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Wiley-Blackwell
Feb2003
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| Acceso en línea: | Ver este registro en EBSCOhost |