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Machine learning improves accounting estimates: evidence from insurance payments |
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| Authors: | Ding Kexing Lev Baruch Peng Xuan Sun Ting Vasarhelyi Miklos A. |
| Affiliation: | 1.Southwestern University of Finance and Economics, Newark, NJ, USA ;2.Rutgers the State University of New Jersey, New Brunswick, NJ, USA ;3.Stern School of Business, New York University, New York, NY, USA ;4.The College of New Jersey, Ewing Township, NJ, USA ; |
| Abstract: | Review of Accounting Studies - 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... |
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