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TIME SERIES ANALYSIS IN ACCOUNTING: A SURVEY AND ANALYSIS OF RECENT ISSUES
Author(s) -
Hopwood W. S.,
Newbold P.
Publication year - 1980
Publication title -
journal of time series analysis
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.576
H-Index - 54
eISSN - 1467-9892
pISSN - 0143-9782
DOI - 10.1111/j.1467-9892.1980.tb00307.x
Subject(s) - series (stratigraphy) , mathematics , accounting , time series , econometrics , statistics , economics , geology , paleontology
. In the last few years there has been considerable interest in the accounting literature in time series methods. This paper briefly surveys those areas of accounting in which time series analysis has proved useful and discusses the analytical procedures that have been employed.