Analysis of Ability Management with Emphasis on the Role of Accounting and Corporate Governance Indicators (Artificial Intelligence Method)

The purpose of this research is to analyze management ability using artificial intelligence algorithm using accounting and corporate governance indexes. In this regard, to measure the management ability of the Demerjian index is used. Initial independent variables in this study include variables of corporate governance and accounting variables (performance and risk metrics). The empirical findings of the review of 178 companies admitted to Tehran Stock Exchange between 2011 and 2017 show that the systemic risk variables, managerial change, ownership concentration, financial expertise of audit committee members, and stock returns are higher than other variables. In explaining management ability using the Lars method, in analyzing these results, it can be argued that more economic, political and regulatory issues can affect the manager's ability to perform performance measures. In addition, other results of the research can be noted that in accounting discussions, linear and non-linear algorithms can be used to explain and predict continuous financial variables, such as management ability.