Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    Statistical inference using the T index to quantify the level of comparability between accounts

    Access Status
    Fulltext not available
    Authors
    Taplin, Ross
    Date
    2010
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Taplin, R. 2010. Statistical inference using the T index to quantify the level of comparability between accounts. Accounting and Business Research. 40 (1): pp. 75-103.
    Source Title
    Accounting and Business Research
    DOI
    10.1080/00014788.2010.9663385
    ISSN
    00014788
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/2781
    Collection
    • Curtin Research Publications
    Abstract

    The extent to which the accounts of companies are comparable is considered important to users and regulators. However, prior research has been restricted by a lack of appropriate statistical methods for testing comparability indices. This has made it difficult to assess the true level of comparability from sample data and to test research hypotheses such as whether the level of comparability (a) differs by policy, (b) differs by country, and (c) changes over time. This paper fills this gap by exploring the statistical properties of the Tindex. The Tindex generalises the H, C, I and various modifications of these indices and represents a unified framework for the measurement of the extent to which the accounts of companies are comparable. Formulae for the bias and standard error for any index under this framework are provided and proved. The bias is shown to equal zero or be negligible in most practical situations. Using historical data, the standard error is used to illustrate the accuracy with which comparability is estimated and to perform formal statistical inference using confidence intervals and p-values. Furthermore, the sampling distribution of the T index is assessed for normality. Implications for research design and sample size determination are also discussed.

    Related items

    Showing items related by title, author, creator and subject.

    • Measuring the health-related Sustainable Development Goals in 188 countries: a baseline analysis from the Global Burden of Disease Study 2015
      Lim, S.; Allen, K.; Dandona, L.; Forouzanfar, M.; Fullman, N.; Goldberg, E.; Hay, S.; Holmberg, M.; Kutz, M.; Larson, H.; Lopez, A.; McNellan, C.; Mokdad, A.; Mooney, M.; Naghavi, M.; Olsen, H.; Pigott, D.; Vos, T.; Wang, Hui; Achoki, T.; Afshin, A.; Allen, C.; Anderson, G.; Barber, R.; Bienhoff, K.; Blore, J.; Brauer, M.; Carter, A.; Casey, D.; Charlson, F.; Chen, A.; Coates, M.; Coggeshall, M.; Cohen, A.; Deshpande, A.; Erskine, H.; Ferrari, A.; Fitzmaurice, C.; Foreman, K.; Fraser, M.; Friedman, J.; Frostad, J.; Godwin, W.; Graetz, N.; Griswold, M.; Haagsma, J.; Haakenstad, A.; Kassebaum, N.; Kemmer, L.; Kulikoff, X.; Kyu, H.; Leung, J.; Lind, M.; Liu, P.; Masiye, F.; Mirarefin, M.; Misganaw, A.; Moradi-Lakeh, M.; Nguyen, G.; Pinho, C.; Rao, P.; Reitsma, M.; Roth, G.; Santomauro, D.; Shackelford, K.; Silpakit, N.; Sligar, A.; Sorensen, R.; Stanaway, J.; Steiner, C.; Sur, P.; Vollset, S.; Wanga, V.; Whiteford, H.; Zhao, Yun; Zhou, M. (2016)
      © 2016 The Authors(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY licenseBackground In September, 2015, the UN General Assembly established the Sustainable Development Goals (SDGs). The SDGs ...
    • Confirmatory factory analysis of the Neck Disability Index in a general problematic neck population indicates a one-factor model
      Gabel, C.; Cuesta-Vargas, A.; Osborne, J.; Burkett, B.; Melloh, Markus (2014)
      Background context The Neck Disability Index frequently is used to measure outcomes of the neck. The statistical rigor of the Neck Disability Index has been assessed with conflicting outcomes. To date, Confirmatory Factor ...
    • Application of advanced techniques for the remote detection, modelling and spatial analysis of mesquite (prosopis spp.) invasion in Western Australia
      Robinson, Todd Peter (2008)
      Invasive plants pose serious threats to economic, social and environmental interests throughout the world. Developing strategies for their management requires a range of information that is often impractical to collect ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.