Estimating discretionary accruals using a grouping genetic algorithm

Expert Systems with Applications

Volumn 40, Issue 7, 2013, Pages 2366-2372

  Höglund, Henrik ^a  

^a HANKEN SCHOOL OF ECONOMICS   (Finland)

Author keywords

Discretionary accruals; Earnings management; Genetic algorithms

Indexed keywords

ACCOUNTING ACCRUALS; ALTERNATIVE APPROACH; DATA SETS; DISCRETIONARY ACCRUALS; EARNINGS MANAGEMENT; GROUPING GENETIC ALGORITHMS; REGRESSION-BASED MODEL;

GENETIC ALGORITHMS; OPTIMIZATION;

INDUSTRY;

EID: 84873208101     PISSN: 09574174     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.eswa.2012.10.048     Document Type: Article

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