مجلة البحوث الاقتصادية المتقدمة
Volume 10, Numéro 1, Pages 475-495
2025-03-31
The Detection Of Creative Accounting In The Financial Reports Using Machine Learning Models
Authors : Taleb Ali .
Abstract
This research paper explores the use of machine learning models and statistical techniques to detect creative accounting practices in the financial reports. Creative accounting refers to manipulating financial records to present a more favourable financial position than is true, often achieved through techniques such as earnings management, off-balance-sheet financing, capitalization of expenses, and misclassification of liabilities. By applying advanced anomaly detection models like Isolation Forest, One-Class SVM, and Neural network-based anomaly detection models, the paper also incorporates text analysis techniques to evaluate tone and themes in management commentary of the management commentary to investigate potential discrepancies between the company’s narrative and actual financial performance. The findings provide insights into how machine learning and statistical methods can be leveraged to uncover financial manipulation and enhance transparency in corporate reporting.
Keywords
Creative Accounting ; Isolation Forest ; One-Class SVM ; Autoencoders ; Text Analysis Techniques. ; financial reports
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
عبد الرحمن محمد سليمان رشوان
.
ص 445-468.
Said Houari Amel
.
pages 257-268.
