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 |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=9584917&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 9584917 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Feb2003 vid: 39 iid: 1 pid: 480 pub: Wiley-Blackwell artinfo: ui: 9584917 10.1111/1467-6281.00121 ppf: 82 ppct: 13 formats: fmt: – @attributes: type: T – @attributes: type: P size: 127KB tig: atl: Harmony, Statistical Inference with the Herfindahl H Index and C Index. aug: au: Taplin, Ross H. affil: Murdoch University su: Accounting Business enterprises Errors Indexes sug: subj: Accounting Business enterprises Errors Indexes ab: 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, standard errors for these estimates are not generally provided. That is, an index is calculated from a sample but no guidance is provided concerning likely values of the index in the population from which the sample was drawn. The present article fills this gap in the literature by providing formulae to estimate the standard error of the H and C indices calculated from a sample. The formulae are illustrated with several examples from the literature to show how conclusions are either enhanced or modified by the addition of these standard errors. It is shown that while both indices are biased, this bias is generally negligible. It is hoped that in future authors will quote not only the value of the index itself but also the standard error so differences between index values (both within and between studies) can be judged as being either significantly different or explainable by sampling variation alone. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2003 holdings: @attributes: islocal: N |
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