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Weighted-support Vector Machine Based Earnings Management Detection During IPOs

机译:IPO期间基于加权支持向量机的盈余管理检测

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摘要

The problems of detecting earnings management during firm's IPOs stage have been studied, and we use US list company database to select IPOs firm sample and their financial data have been collected for earnings management analysis. Compared with whole sample firm , there are small amount of firm engaging in earnings management and data are uneven for analysis, Weighted Support Vector Machine have been selected to solve this problem. SFS and several feature selection methods have been adopted to select proper feature sets for Weighted Support Vector Machine. After feature selection and training, the trained Weighted Support Vector Machine is suitable for supporting users such as investor and auditor to make correct decision during IPOs investment.
机译:研究了在公司IPO阶段检测盈余管理的问题,我们使用美国上市公司数据库选择IPO公司样本,并收集了其财务数据用于盈余管理分析。与整个样本公司相比,从事盈余管理的公司数量较少,数据分析也不均衡,因此选择了加权支持向量机来解决这一问题。已经采用SFS和几种特征选择方法来为加权支持向量机选择合适的特征集。经过特征选择和培训后,经过训练的加权支持向量机非常适合支持投资者(例如投资者和审计师)在IPO投资过程中做出正确的决定。

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