Using machine learning to measure conservatism
Jeremy Bertomeu, Edwige Cheynel, Yifei Liao, Mario Milone
| Year of publication: |
2025
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|---|---|
| Authors: | Bertomeu, Jeremy ; Cheynel, Edwige ; Liao, Yifei ; Milone, Mario |
| Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 71.2025, 2, p. 1504-1522
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| Subject: | machine learning | neural network | conservatism | accounting | measure | Künstliche Intelligenz | Artificial intelligence | Neuronale Netze | Neural networks | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Konservatismus | Conservatism | Prognoseverfahren | Forecasting model |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1287/mnsc.2024.4983 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015411137