A Graph Mining Approach to Identify Financial Reporting Patterns: An Empirical Examination of Industry Classifications

Steve Y. Yang, Fang Chun Liu, Xiaodi Zhu, David C. Yen

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)847-876
Number of pages30
JournalDecision Sciences
Volume50
Issue number4
DOIs
StatePublished - 2019
Externally publishedYes

ASJC Scopus Subject Areas

  • General Business,Management and Accounting
  • Strategy and Management
  • Information Systems and Management
  • Management of Technology and Innovation

Keywords

  • Financial reporting structure
  • Graph similarity
  • Industry classification
  • Semantic pattern
  • XBRL

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