Fengyi Lin

TL;DR: This work proposes an integrated approach to feature selection for the FDP problem that embeds expert knowledge with the wrapper method and indicates that the prediction model based on the feature set selected by the proposed method outperforms those models based on traditional feature selection methods in terms of prediction accuracy.

TL;DR: This research explores a broader coverage of financial features, namely the recommended financial ratios from TEJ (Taiwan Economic Journal) database in addition to those financial ratios studied in prior literature to discover potentially useful but previously unaware financial features for better prediction accuracy.

TL;DR: The results show that IC efficiency is better than IC capability for these fabless firms; the critical input/output measures will also help firms improve their performance and identify the key factors that impact a firm's performance.

TL;DR: The authors investigated the relationship among accounting conservatism, institutional investor shareholdings, and earnings manipulation by using Benford's law and found that firms with more conservative financial reporting have less probability of engaging in earnings-manipulative activities.

TL;DR: In this paper, the authors examined whether chief executive officers with narcissistic tendencies are more likely to execute earnings management behavior because of pressure to fulfill earnings thresholds and found that a CEO who exhibits high narcissism is more likely than others to be involved in earnings management to compensate for her/his performance.