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| Tekijä: | Arya, A. Fellingham, J. Schroeder, D. |
| Otsikko: | Accounting information, aggregation, and discriminant analysis |
| Lehti: | Management Science
2000 : JUN, VOL. 46:6, p. 790-806 |
| Asiasana: | BOOKKEEPING DISCRIMINANT ANALYSIS ACCOUNTING INFORMATION SYSTEMS |
| Kieli: | eng |
| Tiivistelmä: | Aggregation is a pervasive theme in accounting. The preparation of financial statements involves extensive aggregation -- information regarding several transactions is summarized using a few account balances. In this article, the authors study linear, double-entry aggregation rules. The level of aggregation affects a decision maker's ability to discriminate between two entities. |
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