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Keywords: machine learning
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Journal Articles
Journal of International Accounting Research (2023) 22 (3): 1–30.
Published: 01 October 2023
...June Cao; Zhanzhong Gu; Iftekhar Hasan ABSTRACT This study explores the evolution of accounting research by utilizing an unsupervised machine learning approach. We aim to identify the latent topics of accounting from the 1980s up to 2018, the dynamics and emerging topics of accounting research...