Tag: Smoothing

Statistical Theory and Computational Aspects of Smoothing Proceedings of the COMPSTAT ’94 Satellite Meeting held in Semmering,


Free Download Statistical Theory and Computational Aspects of Smoothing: Proceedings of the COMPSTAT ’94 Satellite Meeting held in Semmering, Austria, 27-28 August 1994 By J. S. Marron (auth.), Professor Dr. Wolfgang Härdle, Professor Dr. Dr. Michael G. Schimek (eds.)
1996 | 265 Pages | ISBN: 3790809306 | PDF | 6 MB
One of the main applications of statistical smoothing techniques is nonparametric regression. For the last 15 years there has been a strong theoretical interest in the development of such techniques. Related algorithmic concepts have been a main concern in computational statistics. Smoothing techniques in regression as well as other statistical methods are increasingly applied in biosciences and economics. But they are also relevant for medical and psychological research. Introduced are new developments in scatterDescription smoothing and applications in statistical modelling. The treatment of the topics is on an intermediate level avoiding too much technicalities. Computational and applied aspects are considered throughout. Of particular interest to readers is the discussion of recent local fitting techniques.

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National Supervision and Income Smoothing in Banks’ Annual Reports


Free Download Costanza Di Fabio, "National Supervision and Income Smoothing in Banks’ Annual Reports "
English | ISBN: 3030740102 | 2021 | 104 pages | PDF | 2 MB
This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks’ annual reports, with a specific focus on income smoothing. The issue is quite challenging as, since the 2008 financial crisis, governmental bodies and regulators have stressed the crucial role of supervision for bank transparency purposes, but the effect of supervision on accounting manipulation is still discussed. Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models. By exploring a broad range of national supervision’s characteristics, the book presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.

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