The estimation of ... We validate the model empirically by using various coverage tests and loss function measures and discover that the choice of de-noising treatments for the covariance target plays ...

Khan, Mozaffar N., and Ross L. Watts. "Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism." Journal of Accounting & Economics 48, nos. 2-3 (December 2009): 132–150.

Empirical data, rather than climate models, were used to estimate this variability. A new study based on 1,000 years of temperature records suggests global warming is not progressing as fast as it ...