Uniform accrual generating process grouping with self-organizing maps
作者：
Highlights：
• SOM local regression model outperforms commonly used discretionary accrual models.
• The second best performing model is the time-series Jones-model.
• The correlation between accrual determinants is partly non-linear.
• The accrual generating process is not homogenous over time nor within industries.
摘要
•SOM local regression model outperforms commonly used discretionary accrual models.•The second best performing model is the time-series Jones-model.•The correlation between accrual determinants is partly non-linear.•The accrual generating process is not homogenous over time nor within industries.
论文关键词：Earnings management,Discretionary accruals,Self-organizing maps,Accrual generating process
论文评审过程：Available online 19 August 2014.
论文官网地址：https://doi.org/10.1016/j.eswa.2014.08.010
