Evidence map›Paper›PMID 37130862›Full record

ArticleScientific reports2023

Measure cross-sectoral structural similarities from financial networks.

M Boersma, J Wolsink, S Sourabh, L A Hoogduin, D Kandhai

Open access · goldAbstract read
In one paragraph

Article in Scientific reports, 2023. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 1 paper.

0numbers the graph read from it
0cells of the map it votes in
1citing papers in PubMed
2.3field-weighted citation impact, top 8% of its field
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

1 citing paper in PubMed, 4 citations in OpenAlex.

  1. Article
4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

5 authors at 2 institutions in 1 country.

M BoersmaComputational Science Lab, University of Amsterdam, Amsterdam, The Netherlands. m.boersma@uva.nl.
J WolsinkComputational Science Lab, University of Amsterdam, Amsterdam, The Netherlands.
S SourabhComputational Science Lab, University of Amsterdam, Amsterdam, The Netherlands.
L A HoogduinKPMG Global Solutions Group, Berlin, Germany.
D KandhaiComputational Science Lab, University of Amsterdam, Amsterdam, The Netherlands.
University of Amsterdam · NLKPMG (Netherlands) · NL

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

Auditing is a multi-billion dollar market, with auditors assessing the trustworthiness of financial data, contributing to financial stability in a more interconnected and faster-changing world. We measure cross-sectoral structural similarities between firms using microscopic real-world transaction data. We derive network representations of companies from their transaction datasets, and we compute an embedding vector for each network. Our approach is based on the analysis of 300+ real transaction datasets that provide auditors with relevant insights. We detect significant changes in bookkeeping structure and the similarity between clients. For various tasks, we obtain good classification accuracy. Moreover, closely related companies are near in the embedding space while different industries are further apart suggesting that the measure captures relevant aspects. Besides the direct applications in computational audit, we expect this approach to be of use at multiple scales, from firms to countries, potentially elucidating structural risks at a broader scale.

Identifiers

PMID37130862
PMCPMC10153030
OpenAlexW4367692569

What OpenQuestion holds

Textmetadata
LicenceCC BY
Read underepoch 390

Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.