Keywords: Jones-based models
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Journal Articles

Pioneer Jones vs the modifiers: case of detecting accrual-based earnings management using advanced machine learning classifiers in an emerging economy

Mona A. Helal, Mawaheb Abdel-Aziz Ismail, Hosam Moubarak
Journal: Journal of Financial Reporting and Accounting
Journal of Financial Reporting and Accounting (2025)
https://doi.org/10.1108/JFRA-12-2024-0902
Published: 22 August 2025
... classifiers, Extreme Gradient Boosting (XGBoost), Gradient Boosting and Random Forest to classify multi-class AEM . Findings Acknowledging a significant improvement in the detection accuracy, Kothari et al. (2005) demonstrated superior performance compared to earlier Jones-based models when used...
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