000 | 01469nab a2200193 a 4500 | ||
---|---|---|---|
999 |
_c199433 _d199433 |
||
003 | OSt | ||
005 | 20200226102027.0 | ||
008 | 191217s20162014xxu||||| |||| 00| 0 eng d | ||
040 |
_aCO-BoUGC _cCO-BoUGC |
||
100 | 1 |
_aNallareddy, Suresh _9177731 |
|
245 | 1 | 0 |
_aPredicting restatements in macroeconomic indicators using accounting information _cSuresh Nallareddy & Maria Ogneva |
300 | _aPáginas 151 a la 182 | ||
520 | 3 | _aEarnings growth dispersion contains information about trends in labor reallocation, unemployment change, and, ultimately, aggregate output. We find that initial macroeconomic estimates released by government statistical agencies do not fully incorporate this information. As a consequence, earnings growth dispersion predicts future restatements in nominal and real GDP growth (and unemployment change) both in the in-sample and out-of-sample tests. Further, when we adjust GDP estimates using the out-of-sample restatement predictions, we find statistically and economically significant effects for the monetary policy prescriptions (Taylor rule) and banking regulation (Basel III). | |
650 | 1 | 4 |
_991036 _aContabilidad _vPublicaciones seriadas |
690 |
_aGross Domestic Product (GDP) _9177732 |
||
700 | 1 |
_aOgneva, Maria _9177733 |
|
773 | 0 |
_082265 _9377626 _aThe accounting review 2017 V.92 No.2 (Mar) _o0000002032282 _x0001-4826 (papel) _h32 páginas _nIncluye figuras, tablas, referencias bibliográficas y apéndices |
|
942 |
_2ddc _cART |