search query: @author Sutcliffe, C. / total: 11
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| Author: | Board, J. Rees, B. Sutcliffe, C. |
| Title: | Measuring the incremental information content of multiple accounting signals: a note on the use of the singular value decomposition. |
| Journal: | Journal of Business Finance and Accounting
1992 : APR, VOL. 19:3, p. 447-454 |
| Index terms: | REGRESSION ANALYSIS ACCOUNTING INFORMATION FINANCIAL MODELS UNITED KINGDOM ELECTRONICS INDUSTRY |
| Language: | eng |
| Abstract: | The use of a sequence of regressions is not a solution to collinearity and may lead to errors, while the correlation matrix is only an imperfect diagnostic. The paper explains the use of the singular valued decomposition to quantify the collinearity between explanatory variables. This information can be used to formulate and interpret multiple regressions which estimate the incremental information content of accounting signals. As an example, the technique is applied to some accounting data for the UK electronics industry. |
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