Modeling and forecasting of macro-economics with using of aggregate earnings and management earnings forecasts
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Accounting earnings represent corporate performance. Furthermore, one of the main approaches in the voluntary disclosure researches is that managers have private information, which is strategically communicated to investors and analysts via voluntary disclosures like management earnings forecasts. For this reason, the impact of management earnings forecast and accounting earnings (including net income and gross income) in forecasting economic variables were compared with each other. Our sample include 88 largest firm listed on the Tehran stock exchange in years 1385 to 1395 .To answer the research question, various models based on artificial intelligence designed and their results were compared. Results indicate that the particle swarm optimization and genetic algorithm is an effective way in training neural network. The results also indicate that management earnings forecast in line with accounting earnings (net income and gross income) are a useful indicator in predicting economic variables. Overall, this finding emphasizes the importance of accounting variables in macro economic.
Keywords:
Language:
Persian
Published:
Journal of "Empirical Research in Accounting ", Volume:7 Issue: 2, 2018
Pages:
165 to 190
https://www.magiran.com/p1800434
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