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This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).

The authors conduct this research in three stages. First, the authors review the literature to determine the dimensions, components, indicators and techniques of creative accounting. Second, the authors conduct semi-structured interviews with experts using the fuzzy Delphi technique to obtain screening and reach a consensus. Finally, the authors develop a model to predict creative accounting by classifying the financial statements of the sample companies into two groups based on the use or non-use of creative accounting techniques, measuring the indicators determined in the previous stage, running various machine learning algorithms and choosing the superior algorithm.

The results indicate the usefulness of accounting information for detecting and predicting creative accounting and the relevance of several financial attributes as important predictors. The results also indicate the superiority of extremely randomized trees over other algorithms in predicting creative accounting and suggest that the primary purpose of creative accounting in Iran is earnings management. Contrary to the political cost hypothesis, large Iranian companies use creative accounting to inflate profits.

The present research also has several limitations that must be considered, and caution must be exercised in interpreting and generalizing the findings as specified in the revised manuscript.

This study’s implications are significant for policymakers, standard-setters and practitioners. By recognizing the detrimental effects of creative accounting on financial transparency within companies, policymakers can address existing gaps in accounting standards to minimize the potential for earnings manipulation. Consequently, strengthening internal and external mechanisms related to a firm’s financial performance becomes achievable. The study provides evidence of the need for audit firms to recognize the importance of creative accounting and consider creative accounting in their audit plans to prevent insufficient or even misleading disclosure by companies that extensively use creative accounting practices in their financial reporting. Moreover, knowledge of creative accounting techniques can help auditors assess audit and detection risks and serve as a valuable guide for reducing audit costs and improving audit quality.

Given that creative accounting practices distort the true or real accounting results, curbing creative accounting practices reduces corporate failures and could lead to the reduction of job losses and other social consequences.

This study uses a unique database in Iran to determine a model for predicting creative accounting using a mixed-method methodology, qualitative and quantitative, to identify creative accounting techniques and run various machine learning algorithms.

This study proposes a machine learning framework to predict customer complaints from production line tests in an automotive company's lot-release process, enhancing Quality 4.0. It aims to design and implement the framework, compare different machine learning (ML) models and evaluate a non-sampling threshold-moving approach for adjusting prediction capabilities based on product requirements.

This study applies the Cross-Industry Standard Process for Data Mining (CRISP-DM) and four ML models to predict customer complaints from automotive production tests. It employs cost-sensitive and threshold-moving techniques to address data imbalance, with the F1-Score and Matthews correlation coefficient assessing model performance.

The framework effectively predicts customer complaint-related tests. XGBoost outperformed the other models with an F1-Score of 72.4% and a Matthews correlation coefficient of 75%. It improves the lot-release process and cost efficiency over heuristic methods.

The framework has been tested on real-world data and shows promising results in improving lot-release decisions and reducing complaints and costs. It enables companies to adjust predictive models by changing only the threshold, eliminating the need for retraining.

To the best of our knowledge, there is limited literature on using ML to predict customer complaints for the lot-release process in an automotive company. Our proposed framework integrates ML with a non-sampling approach, demonstrating its effectiveness in predicting complaints and reducing costs, fostering Quality 4.0.

Responding to calls for deeper analysis of the conceptual foundations of service infusion in manufacturing, this paper examines the underlying assumptions that: (i) manufacturing firms incorporating services follow a pathway, moving from pure-product to pure-service offerings, and (ii) profits increase linearly with this process. We propose that these assumptions are inconsistent with the premises of behavioural and learning theories.

Machine learning algorithms are applied to test whether a successive process, from a basic to a more advanced offering, creates optimal performance. The data were gathered through two surveys administered to USA manufacturing firms in 2021 and 2023. The first included a training sample comprising 225 firms, whilst the second encompassed a testing sample of 105 firms.

Analysis shows that following the base-intermediate-advanced services pathway is not the best predictor of optimal performance. Developing advanced services and then later adding less complex offerings supports better performance.

Manufacturing firms follow heterogeneous pathways in their service development journey. Non-servitised firms need to carefully consider their contextual conditions when selecting their initial service offering. Starting with a single service offering appears to be a superior strategy over providing multiple services.

The machine learning approach is novel to the field and captures the key conditions for manufacturers to successfully servitise. Insight is derived from the adoption and implementation year datasets for 17 types of services described in previous qualitative studies. The methods proposed can be extended to assess other process-based models in related management fields (e.g., sand cone).

Nearly 75% of EU buildings are not energy-efficient enough to meet the international climate goals, which triggers the need to develop sustainable construction techniques with high degree of resilience against climate change. In this context, a promising construction technique is represented by ventilated façades (VFs). This paper aims to propose three different VFs and the authors define a novel machine learning-based approach to evaluate and predict their energy performance under different boundary conditions, without the need for expensive on-site experimentations

The approach is based on the use of machine learning algorithms for the evaluation of different VF configurations and allows for the prediction of the temperatures in the cavities and of the heat fluxes. The authors trained different regression algorithms and obtained low prediction errors, in particular for temperatures. The authors used such models to simulate the thermo-physical behavior of the VFs and determined the most energy-efficient design variant.

The authors found that regression trees allow for an accurate simulation of the thermal behavior of VFs. The authors also studied feature weights to determine the most relevant thermo-physical parameters. Finally, the authors determined the best design variant and the optimal air velocity in the cavity.

This study is unique in four main aspects: the thermo-dynamic analysis is performed under different thermal masses, positions of the cavity and geometries; the VFs are mated with a controlled ventilation system, used to parameterize the thermodynamic behavior under stepwise variations of the air inflow; temperatures and heat fluxes are predicted through machine learning models; the best configuration is determined through simulations, with no onerous in situ experimentations needed.

The complexity of citizenship behavior in organizations has long been a focus of research. Traditional methodologies have been predominantly used to address this complexity. This paper aims to tackle the problem using a cutting-edge technological tool: business process mining. The objective is to enhance citizenship behaviors by leveraging primary data collected from 326 white-collar employees in the Indian service industry.

The study focuses on two main processes: training and creativity, with the ultimate goal of fostering organizational citizenship behavior (OCB), both in its overall manifestation (OCB-O) and its individual components (OCB-I). Seven different machine learning algorithms were used: artificial neural, behavior, prediction network, linear discriminant classifier, K-nearest neighbor, support vector machine, extreme gradient boosting (XGBoost), random forest and naive Bayes. The approach involved mining the most effective path for predicting the outcome and automating the entire process to enhance efficiency and sustainability.

The study successfully predicted the OCB-O construct, demonstrating the effectiveness of the approach. An optimized path for prediction was identified, highlighting the potential for automation to streamline the process and improve accuracy. These findings suggest that leveraging automation can facilitate the prediction of behavioral constructs, enabling the customization of policies for future employees.

The findings have significant implications for organizations aiming to enhance citizenship behaviors among their employees. By leveraging advanced technological tools such as business process mining and machine learning algorithms, companies can develop more effective strategies for fostering desirable behaviors. Furthermore, the automation of these processes offers the potential to streamline operations, reduce manual effort and improve predictive accuracy.

This study contributes to the existing literature by offering a novel approach to addressing the complexity of citizenship behavior in organizations. By combining business process mining with machine learning techniques, a unique perspective is provided on how technological advancements can be leveraged to enhance organizational outcomes. Moreover, the findings underscore the value of automation in refining existing processes and developing models applicable to future employees, thus improving overall organizational efficiency and effectiveness.

Demand forecasts are a key component of planning efforts and are crucial for managing core operations. This study aims to evaluate the use of several machine learning (ML) algorithms to forecast demand for residential construction in Jordan.

The identification and selection of variables and ML algorithms that are related to the demand for residential construction are indicated using a literature review. Feature selection was done by using a stepwise backward elimination. The developed algorithm’s accuracy has been demonstrated by comparing the ML predictions with real residual values and compared based on the coefficient of determination.

Nine economic indicators were selected to develop the demand models. Elastic-Net showed the highest accuracy of (0.838) versus artificial neural networkwith an accuracy of (0.727), followed by Eureqa with an accuracy of (0.715) and the Extra Trees with an accuracy of (0.703). According to the results of the best-performing model forecast, Jordan’s 2023 first-quarter demand for residential construction is anticipated to rise by 11.5% from the same quarter of the year 2022.

The results of this study extend to the existing body of knowledge through the identification of the most influential variables in the Jordanian residential construction industry. In addition, the models developed will enable users in the fields of construction engineering to make reliable demand forecasts while also assisting in effective financial decision-making.

The digital marketing landscape is rapidly evolving, but the integration of visual content still heavily depends on human expertise. Driven by the quest for innovative marketing strategies that resonate with family-oriented consumers, this study seeks to bridge this gap by applying machine learning to analyze visual content in the maternity and baby care product sector.

This study incorporates a range of machine learning techniques – including open science framework feature detection, panoptic segmentation, customized instance segmentation, and face detection calculation methods – to analyze and predict the appeal of images, thereby enhancing user engagement and parent-child intimacy.

The exploration of various ML models, such as DT, LightGBM, RIPPER algorithm, and CNNs, has offered a comparative analysis that addresses a methodological gap in the existing literature, which frequently depends on isolated model evaluations. According to our quadrant analysis with respect to engagement rate and parent-child intimacy, the selection of a model for real-world applications depends on balancing performance and interpretability.

The proposed system offers a series of actionable recommendations designed to enhance customer engagement and foster brand loyalty. This study contributes to image design in maternity and baby care marketing and provides analytical insights for recommendation systems.

This study aims to present the concept of aircraft turbofan engine health status prediction with artificial neural network (ANN) pattern recognition but augmented with automated features engineering (AFE).

The main concept of engine health status prediction was based on three case studies and a validation process. The first two were performed on the engine health status parameters, namely, performance margin and specific fuel consumption margin. The third one was generated and created for the engine performance and safety data, specifically created for the final test. The final validation of the neural network pattern recognition was the validation of the proposed neural network architecture in comparison to the machine learning classification algorithms. All studies were conducted for ANN, which was a two-layer feedforward network architecture with pattern recognition. All case studies and tests were performed for both simple pattern recognition network and network augmented with automated feature engineering (AFE).

The greatest achievement of this elaboration is the presentation of how on the basis of the real-life engine operational data, the entire process of engine status prediction might be conducted with the application of the neural network pattern recognition process augmented with AFE.

This research could be implemented into the engine maintenance strategy and planning. Engine health status prediction based on ANN augmented with AFE is an extremely strong tool in aircraft accident and incident prevention.

Although turbofan engine health status prediction with ANN is not a novel approach, what is absolutely worth emphasizing is the fact that contrary to other publications this research was based on genuine, real engine performance operational data as well as AFE methodology, which makes the entire research very reliable. This is also the reason the prediction results reflect the effect of the real engine wear and deterioration process.

Engaging in webcare, i.e. responding to online reviews, can positively affect consumer attitudes, intentions and behavior. Research is often scarce or inconsistent regarding the effects of specific webcare strategies on business performance. Therefore, this study tests whether and how several webcare strategies affect hotel bookings.

We apply machine learning classifiers to secondary data (webcare messages) to classify webcare variables to be included in a regression analysis looking at the effect of these strategies on hotel bookings while controlling for possible confounds such as seasonality and hotel-specific effects.

The strategies that have a positive effect on bookings are directing reviewers to a private channel, being defensive, offering compensation and having managers sign the response. Webcare strategies to be avoided are apologies, merely asking for more information, inviting customers for another visit and adding informal non-verbal cues. Strategies that do not appear to affect future bookings are expressing gratitude, personalizing and having staff members (rather than managers) sign webcare.

These findings help managers optimize their webcare strategy for better business results and develop automated webcare.

We look into several commonly used and studied webcare strategies that affect actual business outcomes, being that most previous research studies are experimental or look into a very limited set of strategies.

In the context of the journey toward digital transformation and the realization of a fully connected factory, concepts such as data science, artificial intelligence (AI), machine learning (ML) and even predictive models emerge as indispensable pillars. Given the relevance of these topics, the present study focused on the analysis of customer complaint data, employing ML techniques to anticipate complaint accountability. The primary objective was to enhance data accessibility, harnessing the potential of ML models to optimize the complaint handling process and thereby positively contribute to data-driven decision-making. This approach aimed not only to reduce the number of units to be analyzed and customer response time but also to underscore the pressing need for a paradigm shift in quality management. The application of AI techniques sought to enhance not only the efficiency of the complaint handling process and data accessibility but also to demonstrate how the integration of these innovative approaches could profoundly transform the way quality is conceived and managed within organizations.

To conduct this study, real customer complaint data from an automotive company was utilized. Our main objective was to highlight the importance of artificial intelligence (AI) techniques in the context of quality. To achieve this, we adopted a methodology consisting of 10 distinct phases: business analysis and understanding; project plan definition; sample definition; data exploration; data processing and pre-processing; feature selection; acquisition of predictive models; evaluation of the models; presentation of the results; and implementation. This methodology was adapted from data mining methodologies referenced in the literature, taking into account the specific reality of the company under study. This ensured that the obtained results were applicable and replicable across different fields, thereby strengthening the relevance and generalizability of our research findings.

The achieved results not only demonstrated the ability of ML models to predict complaint accountability with an accuracy of 64%, but also underscored the significance of the adopted approach within the context of Quality 4.0 (Q4.0). This study served as a proof of concept in complaint analysis, enabling process automation and the development of a guide applicable across various areas of the company. The successful integration of AI techniques and Q4.0 principles highlighted the pressing need to apply concepts of digitization and artificial intelligence in quality management. Furthermore, it emphasized the critical importance of data, its organization, analysis and availability in driving digital transformation and enhancing operational efficiency across all company domains. In summary, this work not only showcased the advancements achieved through ML application but also emphasized the pivotal role of data and digitization in the ongoing evolution of Quality 4.0.

This study presents a significant contribution by exploring complaint data within the organization, an area lacking investigation in real-world contexts, particularly focusing on practical applications. The development of standardized processes for data handling and the application of predictions for classification models not only demonstrated the viability of this approach but also provided a valuable proof of concept for the company. Most importantly, this work was designed to be replicable in other areas of the factory, serving as a fundamental basis for the company’s data scientists. Until then, limited data access and lack of automation in its treatment and analysis represented significant challenges. In the context of Quality 4.0, this study highlights not only the immediate advantages for decision-making and predicting complaint outcomes but also the long-term benefits, including clearer and standardized processes, data-driven decision-making and improved analysis time. Thus, this study not only underscores the importance of data and the application of AI techniques in the era of quality but also fills a knowledge gap by providing an innovative and replicable approach to complaint analysis within the organization. In terms of originality, this article stands out for addressing an underexplored area and providing a tangible and applicable solution for the company, highlighting the intrinsic value of aligning quality with AI and digitization.