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1.
在经济下行压力加大、资本市场进一步开放的新形势下,厘清审计市场交易——监管机制,完善审计服务市场尤为必要。借由2010 年审计定价管制政策失效的自然实验,本文通过嵌入双边随机边界模型,得到审计双方的定价交易剩余指标,运用双重差分模型解析价格管制与交易定价的作用机制。研究发现,定价管制失效的原因不在于规制俘获,而在于价格管制与当前的市场效率不匹配。下限管制尽管能够提高审计师剩余,但同时会放大交易定价风险,增加剩余的错配,扰乱交易秩序。上限管制则进一步固化市场的低价竞争。进一步研究发现审计师剩余与盈余质量显著相关,2014年的放开定价管制政策提高了审计师剩余。研究厘清了审计市场交易机制,有利于未来研究审计交易机制的微观影响及与盈余质量的关联,为在新时代把握审计市场交易——监管规律、培育自发良性交易的审计市场提供有益借鉴。 相似文献
2.
B. J. T. Morgan M. S. Ridout 《Journal of the Royal Statistical Society. Series C, Applied statistics》2008,57(4):433-446
Summary. We propose a mixture of binomial and beta–binomial distributions for estimating the size of closed populations. The new mixture model is applied to several real capture–recapture data sets and is shown to provide a convenient, objective framework for model selection. The new model is compared with three alternative models in a simulation study, and the results shed light on the general performance of models in this area. The new model provides a robust flexible analysis, which automatically deals with small capture probabilities. 相似文献
3.
《统计学通讯:模拟与计算》2013,42(3):677-696
Abstract We develop a Bayesian statistical model for estimating bowhead whale population size from photo-identification data when most of the population is uncatchable. The proposed conditional likelihood function is a product of Darroch's model, formulated as a function of the number of good photos, and a binomial distribution of captured whales given the total number of good photos at each occasion. The full Bayesian model is implemented via adaptive rejection sampling for log concave densities. We apply the model to data from 1985 and 1986 bowhead whale photographic studies and the results compare favorably with the ones obtained in the literature. Also, a comparison with the maximum likelihood procedure with bootstrap simulation is considered using different vague priors for the capture probabilities. 相似文献
4.
申文勇 《北华大学学报(社会科学版)》2015,(4):64-68
作为十月革命的高潮部分,攻占冬宫这一历史事件为学术界关注的程度非常之高。长期以来,国内几乎所有关于十月革命的论述都会提及这一事件。但是,冬宫究竟是如何被攻占的?相关论述的矛盾之处甚多,也不乏不够严谨的表述,而理清攻占冬宫的相关问题对于全面理解十月革命的历史有着非常重要的意义。 相似文献
5.
《统计学通讯:理论与方法》2013,42(4):575-595
ABSTRACT A drawback of non parametric estimators of the size of a closed population in the presence of heterogeneous capture probabilities has been their lack of analytic tractability. Here we show that the martingale estimating function/sample coverage approach to estimating the size of a closed population with heterogeneous capture probabilities is mathematically tractable and develop its large sample properties. 相似文献
6.
本文论述了伟大的民族诗人杜甫反对玄宗的“开边”战争、呼吁战胜吐蕃入侵和消灭安禄山、史思明的叛乱及赞颂太宗时期的“羁縻”政策 ,这些都蕴含着其朴素的民族平等思想 ,具有开拓性和卓越性。 相似文献
7.
Estimates for the size of a closed population are given for multiple recapture studies in continuous time. The estimates are derived by a method of moments for martingales. An estimate and associated standard error of the population size are derived for a homogeneous population when the capture rates are permitted to depend on time in an unspecified manner. Corresponding results are obtained when the capture rates vary among individuals as well. Explicit expressions are given for these estimates and standard errors which involve only simple computation. 相似文献
8.
The present article deals with the problem of misspecifying the disturbance-covariance matrix as scalar, when it is locally non scalar. We consider a family of shrinkage estimators based on OLS estimator and compare its asymptotic properties with the properties of OLS estimator. We proposed a similar family of estimators based on FGLS and compared its asymptotic properties with the shrinkage estimator based on OLS under a Pitman's drift process. The effect of misspecifying the disturbances covariance matrix was analyzed with the help of a numerical simulation. 相似文献
9.
R. J. Hader 《The American statistician》2013,67(2):82-84
The mark-recapture method was devised by Petersen in 1896 to estimate the number of fish migrating into the Limfjord, and independently by Lincoln in 1930 to estimate waterfowl abundance. The technique can be applied to any search for a finite number of items by two or more people or agents, allowing the number of searched-for items to be estimated. This ubiquitous problem appears in fields from ecology and epidemiology, through to mathematics, social sciences, and computing. Here, we exactly calculate the moments of the hypergeometric distribution associated with this longstanding problem, confirming that widely used estimates conjectured in 1951 are often too small. Our Bayesian approach highlights how different search strategies will modify the estimates. The estimates are applied to several examples. For some published applications, substantial errors are found to result from using the Chapman or Lincoln–Petersen estimates. Supplementary materials for this article are available online. 相似文献
10.
Data from a surveillance system can be used to estimate the size of a disease population. For certain surveillance systems, a binomial mixture model arises as a natural choice. The Chao estimator estimates a lower bound of the population size. The Zelterman estimator estimates a parameter that is neither a lower bound nor an upper bound. By comparing the Chao estimator and the Zelterman estimator both theoretically and numerically, we conclude that the Chao estimator is better. 相似文献