detecting financial restatements using data mining techniques · restatements using data mining...

Accepted Manuscript

Detecting Financial Restatements Using Data Mining Techniques

Ila Dutta , Shantanu Dutta , Bijan Raahemi

PII: S0957-4174(17)30568-7DOI: 10.1016/j.eswa.2017.08.030Reference: ESWA 11499

To appear in: Expert Systems With Applications

Received date: 24 January 2017Revised date: 13 August 2017Accepted date: 14 August 2017

Please cite this article as: Ila Dutta , Shantanu Dutta , Bijan Raahemi , Detecting FinancialRestatements Using Data Mining Techniques, Expert Systems With Applications (2017), doi:10.1016/j.eswa.2017.08.030

This is a PDF file of an unedited manuscript that has been accepted for publication. As a serviceto our customers we are providing this early version of the manuscript. The manuscript will undergocopyediting, typesetting, and review of the resulting proof before it is published in its final form. Pleasenote that during the production process errors may be discovered which could affect the content, andall legal disclaimers that apply to the journal pertain.

ACCEPTED MANUSCRIPT

ACCEPTED MANUSCRIP

T

1

Detecting Financial Restatements Using Data Mining

Techniques

Ila Dutta a, Shantanu Dutta

b, Bijan Raahemi

c,*

a

Graduate Student, University of Ottawa, School of Electrical Engineering and Computer

Science and Knowledge Discovery and Data Mining Lab, 800 King Edward Avenue, Ottawa,

ON, Canada K1N6N5, Tel. 1-613-562-5888, Email : idutt040@uottawa.ca

b

Associate Professor of Finance, University of Ottawa, Telfer School of Management, 55

Laurier Avenue East, Ottawa, ON, Canada K1N6N5, Tel. 1-613-562-5800 Extension 7518 ; Fax.

1-613-562-5164, Email : shantanu.dutta@telfer.uottawa.ca

c Professor of Information Systems and Analytics, University of Ottawa, Telfer School of

Management and Knowledge Discovery and Data Mining Lab, 55 Laurier Avenue East, Ottawa,

ON, Canada K1N6N5, Tel. 1-613-562-5800 Extension 4859 ; Fax. 1-613-562-5164, Email :

braahemi@uottawa.ca

* Corresponding Author

Keywords: Data mining; financial restatements; Decision Tree (DT);

Artificial Neural Network (ANN); Naïve Bayes (NB); Support Vector Machine

(SVM)