Earnings Management Prediction Using Neural Networks and Decision Tree in TSE

Message:
Abstract:

The main goal of this research is to accurately analyze the profit management using the neural networks and decision tree and comparing them with the linear models. For this purpose eleven variables effecting the earnings management as independent variables and discretionary accruals as a dependent variable have been used. In this research 55 companies from 2006 through 2009 were analyzed in a seasonal way. Regression Panel Method of linear model and Generalized Feed Forward network and CART were used through neural network and decision tree were used. The results of the research indicated that the neural network method and decision tree in the prediction of earnings management compared to the more precise linear methods and have a lower level of error. Meanwhile, earnings management with prior discretionary accruals and performance threshold and the firm performance, size, earnings persistence in both methods has the highest connection.

Language:
Persian
Published:
The Iranian Accounting and Auditing Review, Volume:19 Issue: 68, 2012
Page:
31
https://www.magiran.com/p1071678  
سامانه نویسندگان
  • Rezvan Hejazi
    Author (1)
    Full Professor Accounting &auditing department, Management and finance faculty, Khatam University, Tehran, Iran
    Hejazi، Rezvan
  • Zahra Aslani
    Corresponding Author (3)
    .Ph.D accounting, Allameh Tabataba'i University, Tehran, Iran
    Aslani، Zahra
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