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Earnings management prediction: A pilot study of combining neural networks and decision trees
16 references·10 citing·37 second hop
Earnings management prediction: A pilot study of combining neural networks and decision trees (2008)Earnings management prediction: A pilot s…Analisis Laporan Keuangan (2014)Analisis Laporan KeuanganThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Earnings management at rights issues thresholds—Evidence from China (2006)Earnings management at rights…Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets (2006)Discretionary Accruals and Ea…Bankruptcy prediction in banks and firms via statistical and intelligent techniques – A review (2006)Bankruptcy prediction in bank…Bankruptcy prediction using support vector machine with optimal choice of kernel function parameters (2005)Bankruptcy prediction using s…CEO incentives and earnings management (2004)CEO incentives and earnings m…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…A roadmap for future neural networks research in auditing and risk assessment (2002)A roadmap for future neural n…Discretionary-accruals models and audit qualifications (2000)Discretionary-accruals models…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Hybrid Classifiers for Financial Multicriteria Decision Making: The Case of Bankruptcy Prediction (1997)Hybrid Classifiers for Financ…Executive incentives and the horizon problem (1991)Executive incentives and the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Predicting earnings management through machine learning ensemble classifiers (2022)Predicting earnings managemen…Pearson Correlation Coefficient-based performance enhancement of Vanilla Neural Network for stock trend prediction (2021)Pearson Correlation Coefficie…Institutional Investors, Real Earnings Management and Cost of Equity: Evidence from Listed High-tech Firms in China (2019)Institutional Investors, Real…A Big Data-based Prediction Model for Purchase Decisions of Consumers on Cross-border E-commerce Platforms (2019)A Big Data-based Prediction M…Re-engineering as the Process of Business Adaptations (2016)Re-engineering as the Process…Earnings Management and Board Structure (2016)Earnings Management and Board…Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry (2015)Regulations, institutions and…Firm Size and Financial Performance: A Determinant of Corporate Governance Disclosure Practices of Nigerian Companies (2015)Firm Size and Financial Perfo…An alternative model for the analysis of detecting electronic industries earnings management using stepwise regression, random forest, and decision tree (2015)An alternative model for the …The development of earnings management research A review of literature from three different perspectives (2014)The development of earnings m…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)Outside directors and CEO turnover (1988)Capital markets research in accounting (2001)CEO Characteristics and Firm R&D Spending (2002)The role of information and financial reporting in corporate governance and debt contracting (2010)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Towards a Positive Theory of the Determination of Accounting Standards. 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(1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Auditor size and audit quality (1981)Predicting Material Accounting Misstatements* (2011)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1991Executive incentives and the horizon problem1,554 cited
  • 2006Bankruptcy prediction in banks and firms via statistical and intelligent techniques – A review1,068 cited
  • 2000Discretionary-accruals models and audit qualifications952 cited
  • 2005Bankruptcy prediction using support vector machine with optimal choice of kernel function parameters872 cited
  • 2014Analisis Laporan Keuangan268 cited
  • 2006Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets238 cited
  • 2002A roadmap for future neural networks research in auditing and risk assessment155 cited
  • 1997Hybrid Classifiers for Financial Multicriteria Decision Making: The Case of Bankruptcy Prediction

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152 cited
  • 2006Earnings management at rights issues thresholds—Evidence from China120 cited
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    • 2014The development of earnings management research A review of literature from three different perspectives41 cited
    • 2015An alternative model for the analysis of detecting electronic industries earnings management using stepwise regression, random forest, and decision tree40 cited
    • 2015Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry36 cited
    • 2015Firm Size and Financial Performance: A Determinant of Corporate Governance Disclosure Practices of Nigerian Companies29 cited
    • 2022Predicting earnings management through machine learning ensemble classifiers23 cited
    • 2016Re-engineering as the Process of Business Adaptations19 cited
    • 2019A Big Data-based Prediction Model for Purchase Decisions of Consumers on Cross-border E-commerce Platforms14 cited