The IFRS, by the global establishment of the accounting standards, principles and practices, meet the requirements of the users of the financial statements and the comparability of the data of the stock exchange quoted companies. Consequently, investors have more choices in a lowest possible...

"This book covers the application of machine learning models to identify "quality" characteristics in corporate accounting disclosure, proposing specific tools for detecting core business fraud characteristics. It uses machine learning techniques in accounting disclosure (i.e. corporate...