{"id":"https://openalex.org/W2073589536","doi":"https://doi.org/10.2308/jeta.2008.5.1.129","title":"Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective","display_name":"Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W2073589536","doi":"https://doi.org/10.2308/jeta.2008.5.1.129","mag":"2073589536"},"language":"en","primary_location":{"id":"doi:10.2308/jeta.2008.5.1.129","doi":"https://doi.org/10.2308/jeta.2008.5.1.129","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jeta.2008.5.1.129","pdf_url":null,"source":{"id":"https://openalex.org/S116843975","display_name":"Journal of Emerging Technologies in Accounting","issn_l":"1554-1908","issn":["1554-1908","1558-7940"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Emerging Technologies in Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000170904","display_name":"Srinivasan C. Ragothaman","orcid":"https://orcid.org/0000-0001-9736-2160","observed_orcids":["https://orcid.org/0000-0001-9736-2160"]},"institutions":[{"id":"https://openalex.org/I189957204","display_name":"University of South Dakota","ror":"https://ror.org/0043h8f16","country_code":"US","type":"education","lineage":["https://openalex.org/I189957204"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Srinivasan Ragothaman","raw_affiliation_strings":["The University of South Dakota"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of South Dakota","institution_ids":["https://openalex.org/I189957204"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5042808313","display_name":"Angeline M. Lavin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I189957204","display_name":"University of South Dakota","ror":"https://ror.org/0043h8f16","country_code":"US","type":"education","lineage":["https://openalex.org/I189957204"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Angeline Lavin","raw_affiliation_strings":["The University of South Dakota"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of South Dakota","institution_ids":["https://openalex.org/I189957204"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I189957204"],"apc_list":null,"apc_paid":null,"fwci":1.4491,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.9205289,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"5","issue":"1","first_page":"129","last_page":"142"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.9710000157356262},{"id":"https://openalex.org/keywords/neural-network","display_name":"artificial neural networks","score":0.7429999709129333},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.527999997138977},{"id":"https://openalex.org/keywords/misclassification-cost","display_name":"misclassification cost","score":0.6679999828338623},{"id":"https://openalex.org/keywords/multiple-discriminant-analysis","display_name":"multiple discriminant analysis","score":0.7549999952316284},{"id":"https://openalex.org/keywords/logistic-regression","display_name":"logistic regression","score":0.9509999752044678},{"id":"https://openalex.org/keywords/financial-variables","display_name":"financial variables","score":0.30799999833106995}],"concepts":[{"id":"https://openalex.org/C140331021","wikidata":"https://www.wikidata.org/wiki/Q1868104","display_name":"Logit","level":2,"score":0.7596036195755005},{"id":"https://openalex.org/C177235770","wikidata":"https://www.wikidata.org/wiki/Q2146785","display_name":"Revenue recognition","level":4,"score":0.7289773225784302},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6953034400939941},{"id":"https://openalex.org/C50644808","wikidata":"https://www.wikidata.org/wiki/Q192776","display_name":"Artificial neural network","level":2,"score":0.6915962100028992},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.657518208026886},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5731567740440369},{"id":"https://openalex.org/C69738355","wikidata":"https://www.wikidata.org/wiki/Q1228929","display_name":"Linear discriminant analysis","level":2,"score":0.556840181350708},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4946727454662323},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.4774915874004364},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4485241770744324},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4283198118209839},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.4229114353656769},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3869853615760803},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.34359079599380493},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3253895044326782},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.29098835587501526},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.2854371666908264},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2660355567932129},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24731236696243286},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.11076197028160095},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.06505939364433289},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/jeta.2008.5.1.129","doi":"https://doi.org/10.2308/jeta.2008.5.1.129","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jeta.2008.5.1.129","pdf_url":null,"source":{"id":"https://openalex.org/S116843975","display_name":"Journal of Emerging Technologies in Accounting","issn_l":"1554-1908","issn":["1554-1908","1558-7940"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Emerging Technologies in Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W1571606322","https://openalex.org/W1572005155","https://openalex.org/W1965074910","https://openalex.org/W1966510486","https://openalex.org/W1977531313","https://openalex.org/W1984702571","https://openalex.org/W2012104400","https://openalex.org/W2021630490","https://openalex.org/W2023878666","https://openalex.org/W2045843485","https://openalex.org/W2047649690","https://openalex.org/W2048344772","https://openalex.org/W2056306505","https://openalex.org/W2057190074","https://openalex.org/W2058571398","https://openalex.org/W2062471170","https://openalex.org/W2074937451","https://openalex.org/W2092543866","https://openalex.org/W2095150669","https://openalex.org/W2109816150","https://openalex.org/W2112159226","https://openalex.org/W2130319872","https://openalex.org/W2131136597","https://openalex.org/W2144906176","https://openalex.org/W2150201047","https://openalex.org/W2165588884","https://openalex.org/W2170328961","https://openalex.org/W2171493080","https://openalex.org/W2505849653","https://openalex.org/W2555121662","https://openalex.org/W3121587754"],"related_works":["https://openalex.org/W2169884509","https://openalex.org/W6921190797","https://openalex.org/W3162341794","https://openalex.org/W7221036919","https://openalex.org/W4403762233","https://openalex.org/W4235876351","https://openalex.org/W7037049642","https://openalex.org/W3196462350","https://openalex.org/W2747237564","https://openalex.org/W2260238997"],"abstract_inverted_index":{"ABSTRACT:":[0],"The":[1,111],"Securities":[2],"and":[3,27,75,82,98,133,139],"Exchange":[4],"Commission":[5],"(SEC)":[6],"issued":[7],"Staff":[8],"Accounting":[9],"Bulletin":[10],"No.":[11],"101":[12],"(SEC":[13],"1999)":[14],"in":[15],"an":[16],"attempt":[17],"to":[18,38,40,51,87,130],"curb":[19],"improper":[20],"revenue":[21,25,55,125],"recognition":[22],"practices.":[23],"Nonetheless,":[24],"restatements":[26,31],"the":[28,41,47,52,60,63,89,99,115,131,137,153,159,162],"subsequent":[29],"earnings":[30],"have":[32],"continued":[33],"unabated.":[34],"Our":[35],"goal":[36],"is":[37],"contribute":[39],"emerging":[42],"technologies":[43],"literature":[44],"by":[45],"applying":[46],"neural":[48,64,90,116,154],"networks":[49],"methodology":[50],"study":[53],"of":[54,62,95,107],"restatements.":[56],"We":[57],"also":[58],"compare":[59],"results":[61,112],"network":[65,91,117,155],"classification":[66],"with":[67,161],"classifications":[68],"obtained":[69],"from":[70],"multiple":[71],"discriminant":[72],"analysis":[73],"(MDA)":[74],"logistic":[76],"regression":[77],"(Logit)":[78],"models.":[79,135],"Six":[80],"financial":[81],"governance":[83],"variables":[84],"were":[85],"used":[86],"train":[88],"on":[92],"a":[93,104],"sample":[94,106],"180":[96],"firms,":[97],"model":[100,118,157],"was":[101],"validated":[102],"using":[103],"holdout":[105],"51":[108],"additional":[109],"firms.":[110],"show":[113],"that":[114],"has":[119],"superior":[120],"predictive":[121],"power":[122],"for":[123],"predicting":[124],"restatement":[126,144],"firms":[127,145],"when":[128,148],"compared":[129],"MDA":[132,140],"Logit":[134,138],"However,":[136],"models":[141],"predict":[142],"nonrevenue":[143],"better.":[146],"Moreover,":[147],"misclassification":[149,165],"costs":[150],"are":[151],"included,":[152],"(NN)":[156],"performs":[158],"best":[160],"lowest":[163],"relative":[164],"costs.":[166]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}