detecting financial restatements using data mining techniques · restatements using data mining...
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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
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ACCEPTED MANUSCRIPT
ACCEPTED MANUSCRIP
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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 : [email protected]
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 : [email protected]
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 :
* Corresponding Author
Keywords: Data mining; financial restatements; Decision Tree (DT);
Artificial Neural Network (ANN); Naïve Bayes (NB); Support Vector Machine
(SVM)
