... develop a model to predict creative accounting by classifying the financial statements of the sample companies into two groups based on the use or non-use of creative accounting techniques, measuring the indicators determined in the previous stage, running various machine learning algorithms and choosing...

...Pattanaporn Chatjuthamard; Pandej Chintrakarn; Suwongrat Papangkorn; Pornsit Jiraporn Purpose Exploiting an innovative measure of corporate culture based on machine learning and earnings conference calls, this study aims to investigate how corporate culture is influenced by hostile takeover...

...Cemil Kuzey; Ali Uyar; Dursun Delen Purpose The paper aims to identify and critically analyze the factors influencing cost system functionality (CSF) using several machine learning techniques including decision trees, support vector machines and logistic regression. Design/methodology/approach...