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Keywords: going-concern opinion
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Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 125–147.
Published: 01 September 2021
... percent, and the lowest performance in prediction of unqualified reports, ranging from 41.0 to 100 percent. The results also suggest that the RS models have a high performance in predicting going-concern opinions that are comparable to SVM models developed by the RBF kernel. Further, the results of the DT...
Includes: Supplementary data