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...
Main Authors: | , , , |
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Format: | Article |
Language: | fas |
Published: |
University of Tehran
2012-07-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_29198_693057bb74b47eca70d660b3f982e806.pdf |