... firms from 2016 to 2024, measures firm value using Tobin's Q, and operationalizes firm value persistence by treating the first occurrence of value deterioration as a discrete-time event. Using discrete-time survival analysis (DTSA), the hazard is estimated with machine learning (ML) models under linear...

..., such as quantifying unstructured data, lack of guidelines and comparability, rampantly exist. ESG rating agencies play a crucial role in assessing corporate ESG performance, but concerns over their credibility and reliability persist. To address these issues, researchers are increasingly utilizing machine learning...

...Moh. Riskiyadi Purpose This study aims to compare machine learning models, datasets and splitting training-testing using data mining methods to detect financial statement fraud. Design/methodology/approach This study uses a quantitative approach from secondary data on the financial reports...