Author

M. Agraz

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Open access Sep 2026

A Stacking‐Based Hybrid Machine Learning Framework for Detecting Cost‐of‐Sales Manipulation in Data‐Constrained Financial Statements

Detecting financial statement fraud in emerging markets is difficult due to scarce labeled data and severe class imbalance. This study develops a stacking‐based hybrid machine learning framework for detecting cost‐of‐sales manipulation in firms listed in Türkiye. Rather than proposing a general fraud/non‐fraud detect...

Aysel Topşir, M. Agraz, S. Çebi · Intelligent Systems in Accou... · 0 citations

Preprint Aug 2026

scDNM-VAE enables directly inspectable deep clustering of single-cell RNA-seq data through signed dendritic gating

Results show that signed dendritic gating supports competitive clustering with a parameter-inspectable decision function, while indicating that decision-relevant information is distributed across the latent space.

M. Agraz, D. Karapınar, Aysel Topsir et al. · 0 citations