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Pecorella, Patricia A.; Bowers, David G. – 1976
Multiple regression in a double cross-validated design was used to predict two performance measures (total variable expense and absence rate) by multi-month period in five industrial firms. The regressions do cross-validate, and produce multiple coefficients which display both concurrent and predictive effects, peaking 18 months to two years…
Descriptors: Accounting, Administration, Cost Effectiveness, Efficiency