USEFULNESS OF ACCOUNTING INFORMATION VS. MARKET INFORMATION IN BANKRUPTCY PREDICTION

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KARAMI GHOLAMREZA; SEYED HOSSEINI SEYED MOSTAFA

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2012 | Volume:3 | Issue:10 Page(s): 93-116

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Title

USEFULNESS OF ACCOUNTING INFORMATION VS. MARKET INFORMATION IN BANKRUPTCY PREDICTION

Author(s)

KARAMI GHOLAMREZA | SEYED HOSSEINI SEYED MOSTAFA | Issue Writer Certificate

Keywords

ACCOUNTING INFORMATIONQ2

MARKET INFORMATIONQ2

BANKRUPTCY PREDICTIONQ2

GENETIC ALGORITHMQ2

CROSS-VALIDATIONQ2

Abstract

The usefulness of ACCOUNTING INFORMATION has always been source of concern for standard setters that view the main goal of financial reporting as the issue required for generating useful information to facilitate decision making process according to conceptual framework. Predicting bankruptcy is one of the main areas in which researchers have studied the usefulness of ACCOUNTING INFORMATION. However, to assess the usefulness of ACCOUNTING INFORMATION in current condition, it is necessary to compare its predicting ability in relation to other information resources such as MARKET INFORMATION. To this end, using GENETIC ALGORITHM, models with different mixture of accounting and market variables are designed and tested. To improve the generalization of the results, CROSS-VALIDATION is used. The samples used in this study include the companies listed in Tehran Stock Exchange between 2001 to 2009. The fiundings show that ACCOUNTING INFORMATION is more useful in predicting bankruptcy than MARKET INFORMATION, and that market variables are not a good complement to ACCOUNTING INFORMATION in BANKRUPTCY PREDICTION.

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APA: Copy

KARAMI, GHOLAMREZA, & SEYED HOSSEINI, SEYED MOSTAFA. (2012). USEFULNESS OF ACCOUNTING INFORMATION VS. MARKET INFORMATION IN BANKRUPTCY PREDICTION. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(10), 93-116. SID. https://sid.ir/paper/163393/en

Vancouver: Copy

KARAMI GHOLAMREZA, SEYED HOSSEINI SEYED MOSTAFA. USEFULNESS OF ACCOUNTING INFORMATION VS. MARKET INFORMATION IN BANKRUPTCY PREDICTION. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2012;3(10):93-116. Available from: https://sid.ir/paper/163393/en

IEEE: Copy

GHOLAMREZA KARAMI, and SEYED MOSTAFA SEYED HOSSEINI, “USEFULNESS OF ACCOUNTING INFORMATION VS. MARKET INFORMATION IN BANKRUPTCY PREDICTION,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 3, no. 10, pp. 93–116, 2012, [Online]. Available: https://sid.ir/paper/163393/en

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