APPLICATION OF NEURAL NETWORKS IN CORPORATE’S PROﬁTABILITY PREDICTION

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ETEMADI HOSSEIN; AZAR ADEL; BAGHAEE VAHID

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2012 | Volume:3 | Issue:10 Page(s): 51-70

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Title

APPLICATION OF NEURAL NETWORKS IN CORPORATE’S PROﬁTABILITY PREDICTION

Author(s)

ETEMADI HOSSEIN | AZAR ADEL | BAGHAEE VAHID | Issue Writer Certificate

Keywords

FUTURE PROFITABILITYQ2

ARTIFICIAL NEURAL NETWORKQ2

DECISION MAKINGQ2

Abstract

This study aims at profitability prediction of listed companies in Tehran Stocks Exchange (TSE), using ARTIFICIAL NEURAL NETWORK. The respected sample consists of 90 firms from 2002 to 2009 (720 firm/years).Attention to the framework of study reduced the number of 720 firm/years to 630 firm/years. These firms separated in two groups of learning sample (540 firm/years) and test sample (90 firm/years) to test generalization of the technique.To develop profitability prediction, first, we needed to determine predictor variables. Profitability prediction literature was reviewed and a complete list of financial ratios for successful prediction in the past studies was prepared. Then, we reduced the list from a theoretical point of view, and we used SDA technique to select final financial ratios. Finally, we took 9 financial ratios to develop profitability prediction.Using ARTIFICIAL NEURAL NETWORK (ANN) and applying 9 selected financial ratios, achieved 99% accuracy rate in the learning sample and 86% accuracy rate in the test sample for correct classification of the firms into profitability and nonprofit ability groups one year before the real state.

Cites

REVIEW OF ARTIFICIAL NEURAL NETWORKS PERFORMANCE IN PREDICTING INTELLECTUAL CAPITAL EFFICIENCY OF ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE (CASE STUDY: AUTOMOBILE INDUSTRY AND COMPONENTS MANUFACTURING COMPANIES)

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APA: Copy

ETEMADI, HOSSEIN, AZAR, ADEL, & BAGHAEE, VAHID. (2012). APPLICATION OF NEURAL NETWORKS IN CORPORATE’S PROﬁTABILITY PREDICTION. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(10), 51-70. SID. https://sid.ir/paper/163390/en

Vancouver: Copy

ETEMADI HOSSEIN, AZAR ADEL, BAGHAEE VAHID. APPLICATION OF NEURAL NETWORKS IN CORPORATE’S PROﬁTABILITY PREDICTION. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2012;3(10):51-70. Available from: https://sid.ir/paper/163390/en

IEEE: Copy

HOSSEIN ETEMADI, ADEL AZAR, and VAHID BAGHAEE, “APPLICATION OF NEURAL NETWORKS IN CORPORATE’S PROﬁTABILITY PREDICTION,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 3, no. 10, pp. 51–70, 2012, [Online]. Available: https://sid.ir/paper/163390/en

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