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

Author:

Yang Steve Y.1ORCID,Liu Fang‐Chun2ORCID,Zhu Xiaodi3,Yen David C.4

Affiliation:

1. School of BusinessStevens Institute of Technology1 Castle Point on Hudson Hoboken NJ 07030

2. Kate Tiedemann College of BusinessUniversity of South Florida‐St. PetersburgSt. Petersburg FL 33701

3. Department of Finance at New Jersey City UniversityJersey City NJ 07305

4. School of Economics and BusinessState University of New York at OneontaOneonta NY 13820

Publisher

Wiley

Subject

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

Reference72 articles.

Cited by 13 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Standardizing Financial Data Exchange: The Role and Impact of the Financial Products Markup Language (FpML);2024 59th International Scientific Conference on Information, Communication and Energy Systems and Technologies (ICEST);2024-07-01

2. The application of text mining in accounting;International Journal of Accounting Information Systems;2023-09

3. An efficient graph‐based peer selection method for financial statements;Intelligent Systems in Accounting, Finance and Management;2023-07

4. Industry classification based on supply chain network information using Graph Neural Networks;Applied Soft Computing;2023-01

5. Effects of amendments to Rule 12b-2: evidence from XBRL-based reporting complexity;SSRN Electronic Journal;2023

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