Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction
<strong>Objective:</strong> According to Beneish (1999), “earnings manipulation happens as an instance where management violates Generally Accepted Accounting Principles (GAAP)inordertobeneficiallyrepresentthefirm’s financial performance.” In this research, the development of the Beneish...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2020-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_75299_654a7b063af9ac6495872d421d33f077.pdf |