Premium
Applications of time‐series analysis in accounting: A review
Author(s) -
Bao D.H.,
Lewis M. T.,
Lin W. T.,
Manegold J. G.
Publication year - 1983
Publication title -
journal of forecasting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.543
H-Index - 59
eISSN - 1099-131X
pISSN - 0277-6693
DOI - 10.1002/for.3980020409
Subject(s) - computer science , series (stratigraphy) , accounting , time series , accounting research , economics , paleontology , machine learning , biology
This paper reviews research that makes use of one of the most popular forecasting methods applied in accounting: time‐series analysis using the Box‐Jenkins methodology. It organizes the research in the area, surveys recent applications of time‐series analysis in accounting, and discusses the potential for the methodology in addressing future research issues. The emphasis is on those aspects of the accounting system that possibly cause difficulties in applying time‐series methods in accounting.