Almasarwah, Adel; Aram, Khalid Y.; Alhaj-Yaseen, Yaseen S. - In: Accounting Research Journal 37 (2024) 4, pp. 418-435
Purpose This study aims to apply machine learning (ML) to identify new financial elements managers might use for earnings management (EM), assessing their impact on the Standard Jones Model and modified Jones model for EM detection and examining managerial motives for using these components....
