| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 384585 | Expert Systems with Applications | 2013 | 7 Pages |
Abstract
⺠The grouping genetic algorithm (GGA) converges at around 6000 generations. ⺠The GGA approach clearly outperforms the other grouping approaches. ⺠The GGA approach has the lowest standard deviation of discretionary accruals. ⺠The GGA approach detects the lowest levels of simulated earnings management. ⺠The 2-digit SIC grouping is the second best performing grouping approach.
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Physical Sciences and Engineering
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Authors
Henrik Höglund,