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Journal Articles
Journal of Applied Accounting Research (2025) 26 (3): 577–602.
Published: 23 December 2024
... tool, supplemented by machine learning-based linear regression. System GMM and two-stage least squares regressions are employed for robustness checks. Findings The findings reveal that most CGIs significantly influence all six NDTs. These results align with the existing theoretical literature...
Journal Articles
Journal Articles
Journal of Applied Accounting Research (2023) 24 (4): 769–786.
Published: 06 February 2023
... identifying and implementing an appropriate prediction model. With the rise of machine learning algorithms, numerous new forecasting techniques have emerged. These new forecasting techniques are theoretically applicable for predicting customer payment behavior but have not yet been adequately investigated...

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