Cecchini, Mark; Aytug, Haldun; Koehler, Gary J.; … - In: Management Science 56 (2010) 7, pp. 1146-1160
This paper provides a methodology for detecting management fraud using basic financial data. The methodology is based on support vector machines. An important aspect therein is a kernel that increases the power of the learning machine by allowing an implicit and generally nonlinear mapping of...