Using machine learning to detect misstatements
Jeremy Bertomeu, Edwige Cheynel, Eric Floyd, Wenqiang Pan
| Year of publication: |
2021
|
|---|---|
| Authors: | Bertomeu, Jeremy ; Cheynel, Edwige ; Floyd, Eric ; Pan, Wenqiang |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 26.2021, 2, p. 468-519
|
| Subject: | Restatement | Manipulation | Earnings management | Machine learning | Data analytics | Regression tree | Misstatement | Irregularity | Fraud | Prediction | SEC | Enforcement | Gradient boosted regression tree | Data mining | Accounting | Detection | AAERs | Künstliche Intelligenz | Artificial intelligence | Data Mining | Regressionsanalyse | Regression analysis | Bilanzpolitik | Accounting policy | Bilanzdelikt | Accounting fraud | Prognoseverfahren | Forecasting model | Betrug |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-020-09563-8 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012548986