Deep Learning-Assisted Two-Cavity Method for Estimating Sound Propagation Characteristics in Porous Media

accruals and identifying potential earnings manipulation. Additionally, Li et al. highlighted the effectiveness of machine learning models like support vector machines (SVM) and k-nearest neighbors (KNN) in predicting earnings management complex financial arrangements. These findings suggest that machine learning approaches offer a promising avenue for improving the detection and prediction of earnings management in today's increasingly complex financial environment. Vietnam, the application of machine learning to earnings management is still emerging, but recent studies have shown promising results. For example, Phong et al. decision trees and random forests to detect