Does accrual information impact municipal bond prices? Evidence from Japan using AI-Reference-Cited by-同舟云学术

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Does accrual information impact municipal bond prices? Evidence from Japan using AI

Published:2024-08-27 Issue: Volume: Page:1-12
ISSN:0954-0962
Container-title:Public Money & Management
language:en
Short-container-title:Public Money & Management

Author:

Haraguchi Kentaro¹^ORCID,Tamba Yasuhiro²^ORCID,Ikeda Daisuke³^ORCID,Abe Shuji⁴^ORCID

Affiliation:

1. Faculty of Commerce, Seinan Gakuin University, Fukuoka, Japan

2. Faculty of Economics, Seinan Gakuin University, Fukuoka, Japan

3. Department of Informatics, Kyushu University, Fukuoka, Japan

4. International Research Center for Space and Planetary, Environmental Science, Kyushu University, Fukuoka, Japan

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/09540962.2024.2392731

Reference40 articles.

1. Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach

2. Default Patterns in Seven EU Countries: A Random Forest Approach

3. The Influence of Accounting Information Disclosed under GASB Statement No. 34 on Municipal Bond Insurance Premiums and Credit Ratings

4. Using machine learning to detect misstatements

5. Bessho S. & Hirota H. (2021). Do public account financial statements matter? Evidence from Japanese municipalities. CIRJE Discussion Papers CIRJE-F-1172: 1–56.

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