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The threshold of zero

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  • The objective of this article is to determine if companies located in Cameroon manipulate their earnings to avoid publishing low losses. Based on a sample of 1,525 companies observed over a three-year period and using statistical tools such as normality histograms and statistical tests, we arrive at the results below. First, we note that there is indeed a discontinuity in the distribution of corporate earnings at the threshold of zero.

    pdf19p tociitocii 24-04-2020 8 0   Download

  • We characterize precisely the possible rate of decay of the anti-analytic half of a trigonometric series converging to zero almost everywhere. 1. Introduction 1.1. In 1916, D. E. Menshov constructed an example of a nontrivial trigonometric series on the circle T ∞ (1) n=−∞ c(n)eint which converges to zero almost everywhere (a.e.). Such series are called nullseries. This result was the origin of the modern theory of uniqueness in Fourier analysis, see [Z59], [B64], [KL87], [KS94]. Clearly for such a series |c(n)|2 = ∞.

    pdf33p noel_noel 17-01-2013 38 6   Download

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