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What can Bayesian inference do for accounting research? / (Record no. 9573)

MARC details
000 -LEADER
fixed length control field 01347nam a22001937a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20240426133530.0
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040 ## - CATALOGING SOURCE
Transcribing agency OCT
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Personal name Schutt, Harm
240 ## - UNIFORM TITLE
Uniform title Journal of Financial Reporting /
Medium Fall 2023
245 ## - TITLE STATEMENT
Title What can Bayesian inference do for accounting research? /
Statement of responsibility, etc. Harm Schutt
300 ## - PHYSICAL DESCRIPTION
Extent Vol 8 (2) pages 157-174 :
Other physical details illustrations ;
Dimensions 28 cm
500 ## - GENERAL NOTE
General note ABSTRACT: <br/><br/>Bayesian statistics is a framework for combining new data with existing forms of information to yield more precise inferences than are possible using the data alone. Its greatest practical advantages are the flexibility it offers in incorporating prior information and beliefs, modeling heterogeneity, modeling latent constructs, and combining multiple data sources. There are two goals of this paper: to introduce accounting researchers to Bayesian inference and distinguish it from classical frequentist inference and to showcase when Bayesian modeling can improve inferences in many applications that are of interest to accounting researchers.<br/><br/>Data Availability: Data are available from the public sources described in the text.<br/>
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element accounting research
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Bayesian statistics
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element quantifying uncertainty
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Topical term or geographic name entry element measuring latent constructs
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Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Continuing Resources
Suppress in OPAC No

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