Risk disclosure, income smoothing and firm risk
نویسندگان
چکیده
منابع مشابه
A smoothing model for sample disclosure risk estimation
When a sample frequency table is published, disclosure risk arises when some individuals can identified on the basis of their values in certain attributes in the table called key variables, and then their values in other attributes may be inferred, and their privacy is violated. On the basis of the sample to be released, and possibly some partial knowledge of the whole population, an agency whi...
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Statistical Disclosure Control is part of the usual process, necessary for the dissemination of microdata. Usually, direct identifiers are removed and variables that can be used to re-identify certain records are recoded or suppressed. For certain surveys these methods are inadequate to produce safe microdatasets with enough detail, to satify both the supplier and the user of these sets. To tha...
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ژورنال
عنوان ژورنال: Journal of Applied Accounting Research
سال: 2020
ISSN: 0967-5426
DOI: 10.1108/jaar-05-2019-0085