Application of deep learning in recognition of accrued earnings management

We choose the sample data in Chinese capital market to compare the measurement effect of earnings management with Deep Belief Network, Deep Convolution Generative Adversarial Network, Generalized Regression Neural Network and modified Jones model by performance. We find that Deep Belief Network has...

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Bibliographic Details
Main Authors: Jia Li, Zhoutianyang Sun
Format: Article
Language:English
Published: Elsevier 2023-03-01
Series:Heliyon
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S240584402300871X