Neural networks and empirical research in accounting

Article Abstract:

Neural networks are said to perform better than traditional statistical methods, according to some accounting researchers. They may be especially appropriate for complex situations where model builders do not have a theory to help them. They cannot replace understanding the task environment. They may be useful for forecasting earnings or cash flow and other accounting time-series. They may also help forecast stock returns using stockmarket and accounting data.

Financial Management, Computer networks, Neural networks

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Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets

Article Abstract:

The effects on earnings managements of variations in European member states' audit environments, audit firm quality and reliance on international capital markets, are examined.

Product quality, Corporate Profits, Management dynamics, Management, Profit, Profits, Auditing, Quality management, Company business management

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A ranking of accounting research output in the European region

Article Abstract:

A study on ranking of accounting research output in Europe using a set of 19 leading accounting journals from 1991-2002 is presented.

Research and Testing Services, Scientific Research and Development Services, Science, Research & Development, Basic Research, Scholarly periodicals, Research, Rankings

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