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Accounting frameworks follow stipulations of existing Accounting Theories. This exploratory research sets out to trace the evolution of accounting theories of Charge and Discharge Syndrome and the Corollary of Double Entry. Furthermore, it…

General Finance · Quantitative Finance 2014-11-18 Angus O. Unegbu

It is commonly accepted that some phenomena are social: for example, individuals' smoking habits often correlate with those of their peers. Such correlations can have a variety of explanations, such as direct contagion or shared…

Statistics Theory · Mathematics 2025-08-08 William W. Wang , Ali Jadbabaie

We consider processes which have the distribution of standard Brownian motion (in the forward direction of time) starting from random points on the trajectory which accumulate at $-\infty$. We show that these processes do not have to have…

Probability · Mathematics 2013-04-01 Krzysztof Burdzy , Michael Scheutzow

This paper is devoted to studying the averaging principle for fast-slow system of rough differential equations driven by mixed fractional Brownian rough path. The fast component is driven by Brownian motion, while the slow component is…

Probability · Mathematics 2023-03-15 Bin Pei , Yuzuru Inahama , Yong Xu

Approximate Bayesian inference on the basis of summary statistics is well-suited to complex problems for which the likelihood is either mathematically or computationally intractable. However the methods that use rejection suffer from the…

Computation · Statistics 2010-05-04 M. G. B. Blum , O. Francois

We derive an exact and efficient Bayesian regression algorithm for piecewise constant functions of unknown segment number, boundary location, and levels. It works for any noise and segment level prior, e.g. Cauchy which can handle outliers.…

Statistics Theory · Mathematics 2007-06-13 Marcus Hutter

We investigate the nature and extent of reallocation occurring within the Indian income distribution, with a particular focus on the dynamics of the bottom of the distribution. Specifically, we use a stochastic model of Geometric Brownian…

Econometrics · Economics 2020-10-09 Anand Sahasranaman , Henrik Jeldtoft Jensen

It is well known that Brownian motion enjoys several distributional invariances such as the scaling property and the time reversal. In this paper, we prove another invariance of Brownian motion that is compatible with the time reversal. The…

Probability · Mathematics 2023-10-20 Yuu Hariya

Finite sample bounds on the estimation error of the mean by the empirical mean, uniform over a class of functions, can often be conveniently obtained in terms of Rademacher or Gaussian averages of the class. If a function of n variables has…

Probability · Mathematics 2015-03-10 Andreas Maurer

To address model uncertainty under flexible loss functions in prediction problems, we propose a model averaging method that accommodates various loss functions, including asymmetric linear and quadratic loss functions, as well as many other…

Methodology · Statistics 2025-01-23 Dieqi Gu , Qingfeng Liu , Xinyu Zhang

We analyze correlations among stock returns via a series of widely adopted parameters which we refer to as explanatory variables. We subsequently exploit the results to propose a long only quantitative adaptive technique to construct a…

Statistical Finance · Quantitative Finance 2018-09-20 Ludovico Latmiral

Bayesian networks provide a method of representing conditional independence between random variables and computing the probability distributions associated with these random variables. In this paper, we extend Bayesian network structures to…

Artificial Intelligence · Computer Science 2013-02-21 Eric Driver , Darryl Morrell

In this sequence of two papers, we introduce a curvature flow on (mixed) weighted graphs which is based on the Bakry-\'Emery calculus. The flow is described via a time-continuous evolution through the weighting schemes. By adapting this…

Classical Analysis and ODEs · Mathematics 2022-12-27 David Cushing , Supanat Kamtue , Shiping Liu , Florentin Münch , Norbert Peyerimhoff , Hugo Benedict Snodgrass

A simple heuristic model, including the multiple exchanges between economic agents, is used to explain the mechanism of emerging and maintenance of social inequality in the market economy. The model allows calculating a density function of…

Biological Physics · Physics 2023-03-16 Vladimir Pokrovskii

In economic applications, model averaging has found principal use examining the validity of various theories related to observed heterogeneity in outcomes such as growth, development, and trade.Though often easy to articulate, these…

Applications · Statistics 2019-10-16 Alex Lenkoski , Fredrik Lohne Aanes

Predictive inference requires balancing statistical accuracy against informational complexity, yet the choice of complexity measure is usually imposed rather than derived. We treat econometric objects as predictive rules, mappings from…

Statistics Theory · Mathematics 2026-02-16 Nicholas G. Polson , Daniel Zantedeschi

We study intergenerational transfers of income. In our stylized model, each generation in an infinite (but countable) stream is endowed with some income. An allocation rule associates with each infinite stream another stream, thus involving…

Theoretical Economics · Economics 2026-03-11 Encarnación Algaba , Juan D. Moreno-Ternero , Eric Rémila , Philippe Solal

We refine the conditions for the lower bound in an abstract large deviation result with nonconvex rate function we had previously introduced. We apply the results to certain stochastic recursive schemes.

Probability · Mathematics 2007-05-23 A. de Acosta

We consider estimation procedures which are recursive in the sense that each successive estimator is obtained from the previous one by a simple adjustment. We study rate of convergence of recursive estimation procedures for the general…

Statistics Theory · Mathematics 2007-05-23 Teo Sharia

Locally weighted regression was created as a nonparametric learning method that is computationally efficient, can learn from very large amounts of data and add data incrementally. An interesting feature of locally weighted regression is…

Machine Learning · Computer Science 2014-02-05 Franziska Meier , Philipp Hennig , Stefan Schaal
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