Using Machine Learning to Measure Conservatism
Published Online:13 May 2024https://doi.org/10.1287/mnsc.2024.4983
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The replication files for this article are available HERE.
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Volume 71, Issue 2
February 2025
Pages iv-vi, 955
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- Received:November 10, 2021
- Accepted:March 27, 2023
- Published Online:May 13, 2024
Copyright © 2024, INFORMS
Cite as
Jeremy Bertomeu; , Edwige Cheynel; , Yifei Liao; , Mario Milone (2024) Using Machine Learning to Measure Conservatism. Management Science 71(2):1504-1522.
https://doi.org/10.1287/mnsc.2024.4983
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The authors thank seminar participants at INSEAD, the Columbia Accounting Design Workshop, the University of Hawai’i, and the Universidad Carlos III, as well as two anonymous reviewers and the associate editor, for valuable comments.
