... and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Accounting Forecasting Artificial intelligence Machine learning Deep learning C45 F37...

... for accounting purposes. Section 3 describes the data sample used, the data preprocessing steps and the prediction model selection. Section 4 presents the main results, followed by the critical discussion in Section 5 . The last section, Section 6 , provides conclusions. C13 C45 F37 M41...