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  2. Heteroskedasticity-consistent standard errors - Wikipedia

    en.wikipedia.org/wiki/Heteroskedasticity...

    An alternative to explicitly modelling the heteroskedasticity is using a resampling method such as the wild bootstrap. Given that the studentized bootstrap, which standardizes the resampled statistic by its standard error, yields an asymptotic refinement, [13] heteroskedasticity-robust standard errors remain nevertheless useful.

  3. 8 accounting errors to watch out for and how to fix them - AOL

    www.aol.com/8-accounting-errors-watch-fix...

    No matter how meticulous finance teams are, mistakes happen. In fact, it's estimated that accounting errors and manual financial reporting cost U.S. businesses around $7.8 billion a year. And ...

  4. White test - Wikipedia

    en.wikipedia.org/wiki/White_test

    If no cross product terms are introduced in the White test procedure, then this is a test of pure heteroskedasticity. If cross products are introduced in the model, then it is a test of both heteroskedasticity and specification bias.

  5. Homoscedasticity and heteroscedasticity - Wikipedia

    en.wikipedia.org/wiki/Homoscedasticity_and...

    Heteroscedasticity often occurs when there is a large difference among the sizes of the observations. A classic example of heteroscedasticity is that of income versus expenditure on meals. A wealthy person may eat inexpensive food sometimes and expensive food at other times. A poor person will almost always eat inexpensive food.

  6. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

  7. ADM’s multiple accounting errors and SEC probe are ‘highly ...

    www.aol.com/finance/adm-multiple-accounting...

    The company has repeatedly violated accounting principles. ADM’s multiple accounting errors and SEC probe are ‘highly concerning’ to investors Skip to main content

  8. Park test - Wikipedia

    en.wikipedia.org/wiki/Park_test

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  9. Autoregressive conditional heteroskedasticity - Wikipedia

    en.wikipedia.org/wiki/Autoregressive_conditional...

    In 2004, Claudia Klüppelberg, Alexander Lindner and Ross Maller proposed a continuous-time generalization of the discrete-time GARCH(1,1) process.The idea is to start with the GARCH(1,1) model equations