TY  - JOUR
AU  - Muñoz Izquierdo, Nora
AU  - Segovia Vargas, María Jesús
AU  - Camacho Miñano, Juana María Del Mar
AU  - Pérez Pérez, Yolanda
PY  - 2022
DO  - 10.1007/s10994-022-06226-4
SN  - 0885-6125
UR  - https://hdl.handle.net/20.500.14352/91991
T2  - Machine Learning
AB  - We investigate whether key audit matter (KAM) paragraphs disclosed in extended audit reports—paragraphs in which the auditor highlights significant risks and critical judgments of the company—contribute to assess corporate credit ratings. This...
LA  - eng
M2  - 4183
PB  - Springer
KW  - Corporate credit rating
KW  - Machine learning techniques
KW  - Accounting ratios
KW  - Expanded audit report
KW  - Key audit matters
TI  - Machine learning in corporate credit rating assessment using the expanded audit report
TY  - journal article
VL  - 111
ER  -