Best Linear Unbiased Interpolation, Distribution, and Extrapolation of Time Series by Related Series. Chow, G. C. & Lin, A. 53(4):372–375, JSTOR.
doi  abstract   bibtex   
This article considers the problem of adjusting monthly or quartely time series to make them accord with independent annual totals or averages without introducing artificial discontinuities. A general approach and some specific procedures involving constrained minimization of quadratic form in the differences vetween revised an unrevised series are proporsed.
@article{chowBestLinearUnbiased1971,
  title = {Best {{Linear Unbiased Interpolation}}, {{Distribution}}, and {{Extrapolation}} of {{Time Series}} by {{Related Series}}},
  author = {Chow, Gregory C. and Lin, An-loh},
  date = {1971-11},
  journaltitle = {The Review of Economics and Statistics},
  volume = {53},
  number = {4},
  pages = {372--375},
  publisher = {{JSTOR}},
  doi = {10.2307/1928739},
  abstract = {This article considers the problem of adjusting monthly or quartely time series to make them accord with independent annual totals or averages without introducing artificial discontinuities. A general approach and some specific procedures involving constrained minimization of quadratic form in the differences vetween revised an unrevised series are proporsed.},
  file = {C\:\\Users\\lukis\\AppData\\Roaming\\Zotero\\Zotero\\Profiles\\h20ej2eu.default\\zotero\\storage\\MEIJI89S\\Chow_Lin_1971_Best Linear Unbiased Interpolation, Distribution, and Extrapolation of Time.pdf}
}

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