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: | , , , |
---|---|
Format: | Article |
Language: | fas |
Published: |
University of Tehran
2020-02-01
|
Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_75299_654a7b063af9ac6495872d421d33f077.pdf |