Provide a profit transparency model Whit LASSO and LARS AI approach

Provide a profit transparency modelWhit LASSO and LARS AI approachAstractThe purpose of this study is to present a model of profit transparency with emphasis on the role of governance system criteria: artificial intelligence approach in companies listed on the Tehran Stock Exchange. For this purpose, the data of 167 companies during the years 2011 to 2018 were used to test the research hypotheses. The variable test performed using Lasso's artificial intelligence algorithm showed that among the criteria of the audit committee's governance system, the ratio of non-executive directors, gender diversity, audit committee expertise and board members 'financial expertise to explain companies' profit transparency had the highest impact. Also, in order to predict the transparency of the company's profit in the next year, the Lars algorithm method was used. The prediction results indicate the high power of the Lars artificial intelligence algorithm to predict the profit transparency of companies listed on the Tehran Stock Exchange.Keywords: Governance system, profit transparency, artificial intelligence approach