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论文类型：期刊论文

发表时间：2012-09-01

发表刊物：Journal of Information and Computational Science

收录刊物：EI、Scopus

卷号：9

期号：9

页面范围：2607-2617

ISSN号：15487741

摘要：The problems of detecting earnings management during firm's IPOs stage have been studied, and we use US list company database to select IPOs firm sample and their financial data have been collected for earnings management analysis. Compared with whole sample firm, there are small amount of firm engaging in earnings management and data are uneven for analysis, Weighted Support Vector Machine have been selected to solve this problem. SFS and several feature selection methods have been adopted to select proper feature sets for Weighted Support Vector Machine. After feature selection and training, the trained Weighted Support Vector Machine is suitable for supporting users such as investor and auditor to make correct decision during IPOs investment. ? 2012 Binary Information Press.