ESTIMATION OF EARNINGS MANIPULATION IN U.S.LISTED COMPANIES BASED ON WEIGHTED DISCRIMINATIVE MODEL

摘要：

　　The paper profiles sample of earnings manipulation in U.S.listed companies,identifies their distinguishing characteristics,and estimates a model for detecting manipulation.Compared with whole sample firm,there are small amount of firm engaging in earnings management and data are uneven for analysis,Weighted Discriminative Model (support vector machine) have been selected to solve this problem.SFS and several feature selection methods have been adopted to select proper feature sets for Weighted Discriminative Model.After feature selection and training,the trained Weighted Discriminative Model is suitable for supporting users such as investor and auditor to detect earnings manipulation.It is also helpful to make correct decision on earning judgment when anglicizing listed companys financial report.

关键词： Earnings manipulation Estimation, weighted discriminative model Time related feature

作者: Xiaoli Nan Xiao Sun Tieshan Hou

作者单位: Department of Economics,Faculty of Management and Economics,Dalian University of Technology,Dalian 1 School of Computer and Information,Hefei University of Technology,Hefei 230009,China

会议类型: 国际会议

会议名称: 2012 2nd IEEE International Conference on Cloud Computing and Intelligence Systems (2012年第2届IEEE云计算与智能系统国际会议(IEEE CCIS2012))

会议地点: 杭州

会议语种:英文

页码: 1902-1906

在线出版日期: 2012-10-30（万方平台首次上网日期，不代表论文的发表时间）