Wan, Liangyong; Zheng, Yongjia; Xu, Xiaoying; Wang, Rui - In: China journal of accounting research : CJAR 19 (2026) 1, pp. 1-20
This study proposes a novel attention-based deep neural network (AttDNN) model specifically designed for predicting mergers and acquisitions (M&A). The model extends existing deep learning frameworks by incorporating M&A-specific features, regularization layers, and an attention mechanism that...