A TIME-SERIES ANALYTIC APPROACH TO AGGREGATION ISSUES IN ACCOUNTING DATA

Ko Cogger

Journal of Accounting Research, 1981, vol. 19, issue 2, 285-298

Keywords: Financial statement consolidation; Temporal aggregation; Time-series; Interim reports (search for similar items in EconPapers)
JEL-codes: G14 G17 G32 M41 (search for similar items in EconPapers)
Date: 1981
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:19:y:1981:i:2:p:285-298

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DOI: 10.2307/2490865

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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