The detection of earnings manipulation: the three-phase cutting plane algorithm using mathematical programming

DOI10.1002/for.1138zbMath1202.90290MaRDI QIDQ3065528

Güray Küçükkocaoğlu, Burcu Dikmen

Publication date: 6 January 2011

Published in: Journal of Forecasting (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1002/for.1138

zbMATH Keywords

mathematical programming; mathematical model; cutting plane algorithm; earnings management; false financial statements

Mathematics Subject Classification ID

90C90: Applications of mathematical programming

90B90: Case-oriented studies in operations research

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