Designing of models Probability identification Restatement of Financial Statements Based on Benish profit manipulation model

One of the most important qualitative features of accounting information is its reliability. According to the theoretical concepts of financial reporting, reliable information is free from mistakes and biased tendencies. As a result of the reporting scandals, the subject of restatement of financial statements has received much attention in accounting texts and journals. The aim of this research is to provide a suitable criterion for predicting the re-presentation of financial statements using selected financial and non-financial ratios of statistical tests in companies admitted to the Tehran Stock Exchange between 2009 and 2020. For this purpose, 265 companies were selected according to the restrictions. Also, in accordance with the research literature, financial and non-financial ratios have been extracted and classical logit model and meta-heuristic models of neural network and genetic programming have been used to estimate the forecast. The results of the research indicate that, based on the confusion matrix, among the models predicting the re-presentation of financial statements, the efficiency of the presented model due to the combination of financial and non-financial ratios (combined model) with the genetic algorithm is 85.66 percent accuracy. It has a total nose that has the highest predictive power compared to the model presented with logit regression.