Detecting earnings management with neural networks

@article{Hglund2012DetectingEM,
  title={Detecting earnings management with neural networks},
  author={Henrik H{\"o}glund},
  journal={Expert Syst. Appl.},
  year={2012},
  volume={39},
  pages={9564-9570}
}
Highlights? The linear regression model show the lowest performance in estimating accruals. ? General regression neural network and multilayer perceptron models perform best. ? Piecewise linear regression model perform almost as well as the two best models. ? Self-organizing map model is not feasible for estimating discretionary accruals. ? All five models estimate discretionary accruals with some imprecision. A large body of studies has examined the occurrence of earnings management in various… CONTINUE READING

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