Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach
Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
This study examines the explanatory power of accounting information, including operating, investing and financing activities, in forecasting variations in GDP or economic growth. In this approach, GDP has been broken down into four main economic sectors (agriculture, services, oil, and industry and mining) to forecast economic variables. The large number of unknown impact factors, and the presence of non-linear relationships between accounting and economic data have led this study to use multiple combinations of artificial intelligence models of neural networks, genetic algorithms and particle swarm optimization. The results of the models over the years 2006 to 2016 showed that the hybrid model of neural network and particle swarm optimization (HANNPSO) has more accurate forecasting than the hybrid model of neural networks and genetic algorithms (HANNGA). The findings also showed that the effectiveness of operating activities, especially accounting earnings, in forecasting GDP is more than that of financing and investment activities. In addition, the results indicated that among the economic sectors, the relationship between accounting information and the industry and mining sector is considerably high. The main consequence of this study is the existence of effective link between accounting and economic information that must be included in the economic and financial decisions.
Language:
Persian
Published:
Journal of Accounting Knowledge, Volume:9 Issue: 34, 2018
Pages:
39 to 63
magiran.com/p1903326  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 990,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
دسترسی سراسری کاربران دانشگاه پیام نور!
اعضای هیئت علمی و دانشجویان دانشگاه پیام نور در سراسر کشور، در صورت ثبت نام با ایمیل دانشگاهی، تا پایان فروردین ماه 1403 به مقالات سایت دسترسی خواهند داشت!
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 50 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!