Chatterjee, Bikram; Bhattacharya, Sukanto; Taylor, Grantley - In: Accounting Research Journal 32 (2019) 3, pp. 344-361
Purpose: This paper aims to investigate whether the amount of local governments’ debt can be predicted by the level of political competition. Design/methodology/approach: The study uses the artificial neural network (ANN) to test whether ANN can “learn” from the observed data and make...