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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...

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Detalles Bibliográficos
Autores principales: Li, Jia, Sun, Zhoutianyang
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9976311/
https://www.ncbi.nlm.nih.gov/pubmed/36873477
http://dx.doi.org/10.1016/j.heliyon.2023.e13664