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Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen +3 more
wiley +1 more source
Reformation of science publishing: the Stockholm Declaration. [PDF]
Sabel B, Larhammar D.
europepmc +1 more source
Co‐opted Boards and the Obfuscation of Financial Reports
This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi +3 more
wiley +1 more source
The analysis of fraud detection in financial market under machine learning. [PDF]
Jin J, Zhang Y.
europepmc +1 more source
Enhancing credit card fraud detection with a stacking-based hybrid machine learning approach. [PDF]
Marazqah Btoush EAL +4 more
europepmc +1 more source
HQRNN-FD: A Hybrid Quantum Recurrent Neural Network for Fraud Detection. [PDF]
Li YC +4 more
europepmc +1 more source
Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]
Malashin IP +5 more
europepmc +1 more source

