ANDRES, Javier DE; SÁNCHEZ-LASHERAS, Fernando; LORCA, Pedro - In: Journal of Accounting and Management Information Systems 10 (2011) 3, pp. 351-374
companies in clusters have been replaced by director vectors, we estimate a classification model through Multivariate Adaptive … Regression Splines (MARS). Our results show that the proposed hybrid approach is much more accurate for the identification of the …