Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2

smoothing Related Publications

2 Using “Eckel” Model to Measure Income Smoothing Practices: The Case of French Companies

Authors: Feddaoui Amina

Abstract:

Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: Income, smoothing, French companies, “Eckel”

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1 Peakwise Smoothing of Data Models using Wavelets

Authors: D Sudheer Reddy, N Gopal Reddy, P V Radhadevi, J Saibaba, Geeta Varadan

Abstract:

Smoothing or filtering of data is first preprocessing step for noise suppression in many applications involving data analysis. Moving average is the most popular method of smoothing the data, generalization of this led to the development of Savitzky-Golay filter. Many window smoothing methods were developed by convolving the data with different window functions for different applications; most widely used window functions are Gaussian or Kaiser. Function approximation of the data by polynomial regression or Fourier expansion or wavelet expansion also gives a smoothed data. Wavelets also smooth the data to great extent by thresholding the wavelet coefficients. Almost all smoothing methods destroys the peaks and flatten them when the support of the window is increased. In certain applications it is desirable to retain peaks while smoothing the data as much as possible. In this paper we present a methodology called as peak-wise smoothing that will smooth the data to any desired level without losing the major peak features.

Keywords: Wavelets, smoothing, moving average, peakwise smoothing, spatialdensity models, planar shape models

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