Xiao Hu

Explainable Machine Learning for Exploratory Residual Screening of Electricity-Consumption Disclosures in a Sample of Chinese Listed Firms

Firm-level deviations in reported electricity consumption can help prioritize corporate energy disclosures for verification. This study presents an explainable machine-learning workflow that predicts log-transformed annual electricity consumption from harmonized resource-use variables, firm-size controls, a previously...