2-1 Naka Kunitachi-shi
Tokyo , 186-8601
Japan
Hitotsubashi University
earnings forecasting, machine learning, k-nearest neighbors, random forest, deep neural networks, management earnings forecasts. JEL classification: C21
Consolidation accounting, IFRS 10, Faithful representation, Incomplete contract, Property rights theory
accrual-based smoothing, bank-firm relationship, debt structure, income smoothing, Japan, private debt, public debt, real smoothing, relationship banking, transaction banking
