Providing a model of earning transparency with emphasis on the criteria of the govermance system and performance: an artificial intelligence approach
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 57
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شناسه ملی سند علمی:
JR_AMFA-8-4_013
تاریخ نمایه سازی: 3 مهر 1402
چکیده مقاله:
The present study is aimed to present a model of earnings transparency with an artificial intelligence approach in companies listed on the Tehran Stock Exchange (TSE). For this purpose, the data of ۱۶۷ companies during the years ۲۰۱۱ to ۲۰۱۸ were used to test the research hypotheses. Variable selection test performed using Lasso's artificial intelligence algorithm showed that among the criteria of the audit committee's independence management system, the non-executive managers ratio, gender diversity and among the performance criteria, the ratio of cash holding in the company, operating profit margin and accounts receivable ratio had the highest effect to explain the earnings transparency of companies and also to predict the earnings transparency of the companies in the next year, the LARS algorithm method was used. The results of prediction showed the high power of Lars artificial intelligence algorithm to predict the earnings transparency of the companies listed on Tse. Keywords: Earnings Transparency, Corporate governance and performance criteria, Artificial Intelligence Approach
کلیدواژه ها:
نویسندگان
fardin hafezi
Kermanshah Branch, Islamic Azad University
Mehrdad Ghanbari
-Department of accounting, Kermanshah Branch, Islamic Azad University, Kermanshah,
babak jamshidinavid
Department of Accounting, Faculty of Literature & Humanities, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran