THE COMPARISON OF INCREMENTAL INFORMATION CONTENT OF CASH AND ACCRUAL RATIOS FOR FINANCIAL PERFORMANCE EVALUATION OF COMPANIES USING DATA MINING

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HASHEMI S.A.; HOSSEINI S.M.; BARANDAN S.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2012 | Volume:4 | Issue:2 (12) Page(s): 63-81

Download Full-Text

Persian Verion

View:

1,078

Download:

Cites:

Information Journal Paper

Title

THE COMPARISON OF INCREMENTAL INFORMATION CONTENT OF CASH AND ACCRUAL RATIOS FOR FINANCIAL PERFORMANCE EVALUATION OF COMPANIES USING DATA MINING

Author(s)

HASHEMI S.A. | HOSSEINI S.M. | BARANDAN S. | Issue Writer Certificate

Keywords

CASH RATIOSQ2

ACCRUAL RATIOSQ2

FINANCIAL PERFORMANCEQ2

LOGISTIC REGRESSIONQ2

DECISION TREE CARTQ2

Abstract

Using of prediction models is one of the methods of FINANCIAL PERFORMANCE prediction. Financial ratios are employed as predictive variable in prediction models. The main purpose of this study is to compare the incremental information content of accrual and CASH RATIOS for prediction and evaluation of the FINANCIAL PERFORMANCE of business entities by data mining models. In align with research purposes, two hypotheses have been developed. To test these hypotheses, a model of artificial intelligent and a model of statistical techniques are applied. Sample of companies which were listed in Tehran Stock Exchange between 2004 and 2009 was selected. For accurate evaluation of the FINANCIAL PERFORMANCE, companies have been separated into two groups of weak and strong. Prediction accuracy shows information content of applied ratios in the two models. The results of this study indicate that CASH RATIOS in predicting strong FINANCIAL PERFORMANCE and ACCRUAL RATIOS in predicting weak FINANCIAL PERFORMANCE have more incremental information content in two models.

Cites

No record.

References

Cite

APA: Copy

HASHEMI, S.A., HOSSEINI, S.M., & BARANDAN, S.. (2012). THE COMPARISON OF INCREMENTAL INFORMATION CONTENT OF CASH AND ACCRUAL RATIOS FOR FINANCIAL PERFORMANCE EVALUATION OF COMPANIES USING DATA MINING. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 4(2 (12)), 63-81. SID. https://sid.ir/paper/155113/en

Vancouver: Copy

HASHEMI S.A., HOSSEINI S.M., BARANDAN S.. THE COMPARISON OF INCREMENTAL INFORMATION CONTENT OF CASH AND ACCRUAL RATIOS FOR FINANCIAL PERFORMANCE EVALUATION OF COMPANIES USING DATA MINING. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2012;4(2 (12)):63-81. Available from: https://sid.ir/paper/155113/en

IEEE: Copy

S.A. HASHEMI, S.M. HOSSEINI, and S. BARANDAN, “THE COMPARISON OF INCREMENTAL INFORMATION CONTENT OF CASH AND ACCRUAL RATIOS FOR FINANCIAL PERFORMANCE EVALUATION OF COMPANIES USING DATA MINING,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 4, no. 2 (12), pp. 63–81, 2012, [Online]. Available: https://sid.ir/paper/155113/en

Related Journal Papers