A graph mining approach to identify financial reporting patterns : an empirical examination of industry classifications
Year of publication: |
2019
|
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Authors: | Yang, Steve Y. ; Liu, Fang-Chun ; Zhu, Xiaodi ; Yen, David C. |
Published in: |
Decision sciences : DS. - Atlanta, Ga. : Wiley, ISSN 0011-7315, ZDB-ID 412837-0. - Vol. 50.2019, 4, p. 847-876
|
Subject: | Financial reporting structure | Graph similarity | Industryclassification | Semantic pattern | XBRL | Rechnungswesen | Accounting | Graphentheorie | Graph theory | Berichtswesen | Reporting | Klassifikation | Classification | Data Mining | Data mining | Elektronischer Datenaustausch | Electronic data interchange |
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