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Predicting Accruals

https://doi.org/10.2139/ssrn.4309693
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An Introduction to Statistical Learning
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Modern Mathematical Statistics with Applications
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An alternative model for the analysis of detecting electronic industries earnings management using stepwise regression, random forest, and decision tree
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The usefulness of accounting estimates for predicting cash flows and earnings
inferredcites →https://doi.org/10.1007/s11142-016-9360-4openalex-extracted
What do accruals tell us about future cash flows?
inferredcites →https://doi.org/10.1007/s11142-018-9457-zopenalex-extracted
Defining, Measuring and Modeling Accruals: A Guide for Researchers
inferredcites →https://doi.org/10.1007/s11142-019-09525-9openalex-extracted
Entropy-balanced accruals
inferredcites →https://doi.org/10.1007/s11156-019-00808-5openalex-extracted
Operating Asymmetries and Non-Linear Spline Correction in Discretionary Accrual Models
inferredcites →https://doi.org/10.1016/0165-4101(94)90008-6openalex-extracted
Debt covenant violation and manipulation of accruals
inferredcites →https://doi.org/10.1016/0169-2070(92)90008-wopenalex-extracted
Error measures for generalizing about forecasting methods: Empirical comparisons
inferredcites →https://doi.org/10.1016/j.csda.2006.12.019openalex-extracted
Relaxed Lasso
inferredcites →https://doi.org/10.1016/j.econmod.2014.12.035openalex-extracted
Detecting biotechnology industry's earnings management using Bayesian network, principal component analysis, back propagation neural network, and decision tree
inferredcites →https://doi.org/10.1016/j.eswa.2012.02.096openalex-extracted
Detecting earnings management with neural networks
inferredcites →https://doi.org/10.1016/j.eswa.2013.05.046openalex-extracted
Fuzzy linear regression-based detection of earnings management
inferredcites →https://doi.org/10.1016/j.eswa.2014.08.010openalex-extracted
Uniform accrual generating process grouping with self-organizing maps
inferredcites →https://doi.org/10.1016/j.eswa.2014.10.047openalex-extracted
A neural network approach to measure real activities manipulation
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-extracted
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2005.04.005openalex-extracted
Accrual reliability, earnings persistence and stock prices
inferredcites →https://doi.org/10.1016/j.jmva.2018.08.007openalex-extracted
Broken adaptive ridge regression and its asymptotic properties
inferredcites →https://doi.org/10.1016/s0165-4101(97)00014-1openalex-extracted
The conservatism principle and the asymmetric timeliness of earnings1
inferredcites →https://doi.org/10.1080/00014788.2016.1238293openalex-extracted
Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management
inferredcites →https://doi.org/10.1080/00949659908811960openalex-extracted
A statistical test for the mean squared error
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00144.xopenalex-extracted
Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00198.xopenalex-extracted
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00287.xopenalex-extracted
International Accounting Standards and Accounting Quality
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00449.xopenalex-extracted
Detecting Earnings Management: A New Approach
inferredcites →https://doi.org/10.1111/j.1911-3846.1998.tb00547.xopenalex-extracted
The Effect of Audit Quality on Earnings Management*
inferredcites →https://doi.org/10.1186/s13040-017-0159-zopenalex-extracted
Sparse generalized linear model with L 0 approximation for feature selection and prediction with big omics data
inferredcites →https://doi.org/10.2139/ssrn.1135811openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.264859openalex-extracted
Performance Matched Discretionary Accrual Measures
inferredcites →https://doi.org/10.2139/ssrn.2952601openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.3689802openalex-extracted
FASB was Right: Earnings Beat Cash Flows when Predicting Future Cash Flows
inferredcites →https://doi.org/10.2139/ssrn.649681openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.688041openalex-extracted
International Accounting Standards and Accounting Quality
inferredcites →https://doi.org/10.2307/2491047openalex-extracted
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/270820openalex-extracted
Robustness in Regression Analysis
inferredcites →https://doi.org/10.2308/accr.2001.76.1.27openalex-extracted
Accruals and the Prediction of Future Cash Flows
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-extracted
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.61openalex-extracted
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2003.78.3.779openalex-extracted
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?
inferredcites →https://doi.org/10.2308/accr.2006.81.2.285openalex-extracted
Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness
inferredcites →https://doi.org/10.2308/accr.2007.82.2.457openalex-extracted
Earnings, Cash Flows, and Ex Post Intrinsic Value of Equity
inferredcites →https://doi.org/10.2308/accr.2010.85.2.695openalex-extracted
Discretionary Revenues as a Measure of Earnings Management
inferredcites →https://doi.org/10.2308/aud.2008.27.2.1openalex-extracted
Revenue Manipulation and Restatements by Loss Firms
inferredcites →https://doi.org/10.2308/tar-4500569openalex-extracted
Towards a Positive Theory of the Determination of Accounting Standards.
inferredcites →https://doi.org/10.32614/rj-2020-013openalex-extracted
Variable Importance Plots—An Introduction to the vip Package
inferredcites →https://doi.org/10.48550/arxiv.1707.08692openalex-extracted
Extended Comparisons of Best Subset Selection, Forward Stepwise Selection, and the Lasso
inferredcites →https://doi.org/10.5281/zenodo.1109240openalex-extracted
Detecting Earnings Management Via Statistical And Neural Network Techniques
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