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.
Related Topics
Physical Sciences and Engineering
Computer Science
Artificial Intelligence
Authors
Henrik Höglund,