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Making differences work: Financial fraud detection based on multi-subject perceptions
16 references·1 citing·47 second hopsampled
Making differences work: Financial fraud detection based on multi-subject perceptions (2024)Making differences work: Financial fraud …Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Detecting Accounting Fraud in…Manager sentiment and stock returns (2018)Manager sentiment and stock r…Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature (2018)Financial reporting fraud and…Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media (2017)Do Firms Strategically Dissem…Using 10-K Text to Gauge Financial Constraints (2015)Using 10-K Text to Gauge Fina…Simultaneously Discovering and Quantifying Risk Types from Textual Risk Disclosures (2014)Simultaneously Discovering an…The role of the media in corporate governance: Do the media influence managers' capital allocation decisions? (2013)The role of the media in corp…Detecting Deceptive Discussions in Conference Calls (2012)Detecting Deceptive Discussio…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Disclosure Tone and Shareholder Litigation (2011)Disclosure Tone and Sharehold…Management's Tone Change, Post Earnings Announcement Drift and Accruals (2009)Management's Tone Change, Pos…Chief Executive Officer Equity Incentives and Accounting Irregularities (2009)Chief Executive Officer Equit…Customer Metrics and Their Impact on Financial Performance (2006)Customer Metrics and Their Im…The impact of performance-based compensation on misreporting (2005)The impact of performance-bas…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…Financial Statement Fraud Detection Through an Integrated Machine Learning and Explainable AI Framework (2025)Financial Statement Fraud Det…The Pricing of Options and Corporate Liabilities (1973)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate governance, chief executive officer compensation, and firm performance (1999)Why do CFOs Become Involved in Material Accounting Manipulations? 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(1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Disclosure level and the cost of equity capital. (1997)Annual report readability, current earnings, and earnings persistence (2008)Mine Your Own Business: Market-Structure Surveillance Through Text Mining (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Governance and Accounting Scandals (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Who Blows the Whistle on Corporate Fraud? (2010)Judgment under Uncertainty: Heuristics and Biases (1975)Noise Trader Risk in Financial Markets (1990)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Investor Attention and Stock Returns (2018)Geopolitical risk and oil volatility: A new insight (2019)Can ChatGPT forecast stock price movements? Return predictability and large language models (2026)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2005The impact of performance-based compensation on misreporting1,342 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2006Customer Metrics and Their Impact on Financial Performance916 cited
  • 2009Chief Executive Officer Equity Incentives and Accounting Irregularities876 cited
  • 2018Manager sentiment and stock returns733 cited
  • 2009Management's Tone Change, Post Earnings Announcement Drift and Accruals712 cited
  • 2012Detecting Deceptive Discussions in Conference Calls601 cited
  • 2011Disclosure Tone and Shareholder Litigation597 cited
  • 2013The role of the media in corporate governance: Do the media influence managers' capital allocation decisions?507 cited
  • 2019Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach504 cited
  • 2014Simultaneously Discovering and Quantifying Risk Types from Textual Risk Disclosures491 cited
  • 2015Using 10-K Text to Gauge Financial Constraints439 cited
  • 2018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature

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424 cited
  • 2017Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media382 cited
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    • 2025Financial Statement Fraud Detection Through an Integrated Machine Learning and Explainable AI Framework13 cited