What are You Saying? Using Topic to Detect Financial Misreporting

Keyphrases

• Financial Misreporting 100%
• Large Collection 25%
• Restatements 25%
• Traditional Models 25%
• Machine Learning Techniques 25%
• Misreporting 25%
• Thematic Content 25%
• Misstatement 25%
• Out-of-sample Performance 25%
• Financial Statement Disclosure 25%
• Topic Modeling Algorithm 25%
• Topic Content 25%
• SEC Enforcement Action 25%
• GAAP Violations 25%

Economics, Econometrics and Finance

• Accounting Fraud 100%
• Financial Statement 25%
• Accounting Standards 25%
• Bayesian 25%
• Machine Learning 25%