What are you saying? Using topic to detect financial misreporting
We use a machine learning technique to assess whether the thematic content of financial statement disclosures (labeled topic) is incrementally informative in predicting intentional misreporting. Using a Bayesian topic modeling algorithm, we determine and empirically quantify the topic content of a l...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2020
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1828 https://ink.library.smu.edu.sg/context/soa_research/article/2855/viewcontent/BROWN_et_al_2020_Journal_of_Accounting_Research.pdf https://ink.library.smu.edu.sg/context/soa_research/article/2855/filename/0/type/additional/viewcontent/BCE_Online_Appendix.pdf |
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| Institution: | Singapore Management University |
| Language: | English |