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...
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 |
Similar Items
-
Investigating the effect of comparability of accounting information on actual earnings management and accrued earnings management
by: Seyed Alireza Mirarab Baigi, et al.
Published: (2021-03-01) -
Standard Jones and Modified Jones: An Earnings Management Tutorial
by: Cristiano Machado Costa, et al.
Published: (2021-08-01) -
Mendeteksi Earning Management
by: Ahim Abdurahim
Published: (2015-12-01) -
Analysis of earnings management practices in PROPER companies
by: Lalu Dea Putra Adani, et al.
Published: (2023-12-01) -
Earnings management initiatives and selected characteristics of an entity: a case study of the Visegrad Four
by: Anna Siekelova, et al.
Published: (2020-08-01)