The detection of earnings manipulation: the three-phase cutting plane algorithm using mathematical programming

The primary goal of this study was to propose an algorithm using mathematical programming to detect earnings management practices. In order to evaluate the ability of this proposed algorithm, the traditional statistical models are used as a benchmark vis‐à‐vis their time series counterparts. As emer...

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Vydáno v:	Journal of forecasting Ročník 29; číslo 5; s. 442 - 466
Hlavní autoři:	Dikmen, Burcu, Küçükkocaoğlu, Güray
Médium:	Journal Article
Jazyk:	angličtina
Vydáno:	Chichester, UK John Wiley & Sons, Ltd 01.08.2010 Wiley Wiley Periodicals Inc
Témata:	Algorithms Assets cutting plane algorithm Earnings Earnings management false financial statements Financial information Financial ratios Financial statements Forecasting techniques Indexes Industrial enterprises Management Manipulation Manufacturing Mathematical methods mathematical model Mathematical programming Middle East Motivation Programming Sales Statistical analysis Statistical models Studies Time series Turkey Working capital Turkey
ISSN:	0277-6693, 1099-131X
On-line přístup:	Získat plný text
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