Earnings Management Prediction Using Neural Networks and Decision Tree in TSE

The main goal of this research is to accurately analyze the profit management using the neural networks and decision tree and comparing them with the linear models. For this purpose eleven variables effecting the earnings management as independent variables and discretionary accruals as a dependent...

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Bibliographic Details
Main Authors: Rezvan Hejazi, Shapoor Mohamadi, zahra aslani, Majid Aghajani
Format: Article
Language:fas
Published: University of Tehran 2012-07-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_29198_693057bb74b47eca70d660b3f982e806.pdf