Machine learning improves accounting estimates: evidence from insurance payments

Managerial estimates are ubiquitous in accounting: most balance sheet and income statement items are based on estimates; some, such as the pension and employee stock options expenses, derive from multiple estimates. These estimates are affected by objective estimation errors as well as by managerial...

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Veröffentlicht in:	Review of accounting studies 2020-09, Vol.25 (3), p.1098-1134
Hauptverfasser:	Ding, Kexing, Lev, Baruch, Peng, Xuan, Sun, Ting, Vasarhelyi, Miklos A.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting/Auditing Business and Management Corporate Finance Financial reporting Machine learning Public Finance
Online-Zugang:	Volltext
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