DETECTING EARNINGS MANAGEMENT USING NEURAL NETWORKS

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MASHAYEKHI B.; BEYRAMI H.; BEYRAMI H.; AKHLAGHI S.S.

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Journal: FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT) Year:2012 | Volume:3 | Issue:11 Page(s): 63-79

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Information Journal Paper

Title

DETECTING EARNINGS MANAGEMENT USING NEURAL NETWORKS

Author(s)

MASHAYEKHI B. | BEYRAMI H. | BEYRAMI H. | AKHLAGHI S.S. | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

DISCRETIONARY ACCRUALSQ2

NEURAL NETWORKSQ2

Abstract

Many studies have examined the occurrence of EARNINGS MANAGEMENT in various contexts. The most studies have assumed that earnings are managed through accounting accruals. Thus, a variety of accrual based EARNINGS MANAGEMENT detection models have been suggested. The ability of these models to detect EARNINGS MANAGEMENT has, however, been questioned in many research. An explanation to the poor performance of the existing models is that the most models use a linear approach for modeling the accruals process even though the accrual process is non-linear accordance to several studies. An alternative to deal with the non-linearity is to use various types of NEURAL NETWORKS. The purpose of this study is to assess whether selected mathematical models can be used in detecting EARNINGS MANAGEMENT and also whether neural network-based models outperform linear-based model in detecting EARNINGS MANAGEMENT. The study comprises neural network models based on a Multilayer perceptron (MLP) and a Radian Basis Function (RBF). The results show that the final selection between these two models is under question and it depends to the ability of modeling and the type of the selected topology.

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APA: Copy

MASHAYEKHI, B., BEYRAMI, H., BEYRAMI, H., & AKHLAGHI, S.S.. (2012). DETECTING EARNINGS MANAGEMENT USING NEURAL NETWORKS. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), 3(11), 63-79. SID. https://sid.ir/paper/197899/en

Vancouver: Copy

MASHAYEKHI B., BEYRAMI H., BEYRAMI H., AKHLAGHI S.S.. DETECTING EARNINGS MANAGEMENT USING NEURAL NETWORKS. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)[Internet]. 2012;3(11):63-79. Available from: https://sid.ir/paper/197899/en

IEEE: Copy

B. MASHAYEKHI, H. BEYRAMI, H. BEYRAMI, and S.S. AKHLAGHI, “DETECTING EARNINGS MANAGEMENT USING NEURAL NETWORKS,” FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), vol. 3, no. 11, pp. 63–79, 2012, [Online]. Available: https://sid.ir/paper/197899/en

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