... be classified as suspicious for money laundering. Findings Through a set of performance metrics, we show that our model outperforms machine learning models from previous studies, better predicting suspicious money laundering activities. The most relevant attributes in identifying an illicit transaction...

...Meysam Bolgorian; Ali Mayeli Purpose This paper aims to investigate the relationship between accounting conservatism and money laundering risk. For this goal, the authors construct an index for measuring money laundering risk at the firm level for Iranian listed firms in the Tehran Stock Exchange...