Initial stage clustering when estimating accounting quality measures with self-organizing maps

作者：

Highlights：

• We use self-organizing maps as a clustering tool when estimating accounting quality.

• SOM local regression model outperforms commonly used industry models.

• Overall, commonly used industry models do not perform very well.

• SOM should be used on large and messy data.

摘要

•We use self-organizing maps as a clustering tool when estimating accounting quality.•SOM local regression model outperforms commonly used industry models.•Overall, commonly used industry models do not perform very well.•SOM should be used on large and messy data.

论文关键词：Accounting quality,Clustering,Earnings management,Self-organizing maps

论文评审过程：Available online 2 July 2015, Version of Record 29 July 2015.

论文官网地址：https://doi.org/10.1016/j.eswa.2015.06.049