@article{backtestingexpectedshortfallaccountingfo,
  title = {Backtesting Expected Shortfall: Accounting for both duration and severity with bivariate orthogonal polynomials},
  author = {Sullivan Hué and Christophe Hurlin and Yang Lu},
  year = {2024},
  eprint = {2405.02012},
  archivePrefix = {arXiv},
  url = {https://arxiv.org/abs/2405.02012v3},
}