The Applying of Artificial Intelligence in Prediction of Income Smoothing

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Fereydouni Farshid; DARABI ROYA; ANVARY ROSTAMY ALI ASGHAR

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:45 Page(s): 103-134

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Information Journal Paper

Title

The Applying of Artificial Intelligence in Prediction of Income Smoothing

Author(s)

Fereydouni Farshid | DARABI ROYA | ANVARY ROSTAMY ALI ASGHAR | Issue Writer Certificate

Keywords

Income SmoothingQ2

Tehran Stock ExchangeQ1

RVMQ2

Abstract

The phenomenon of incom smoothing is a common subject at the frontier of accounting and finance knowledge. The incentive for companies to mitigate profits is to minimize the impact of taxes over time. In this study, using the information of 9 financial years in the capital market of Iran, and using financial information of 2070 years-companies, predicted tax taxation smoothing using the communication machine carriers. The results show that among the research variables, the marginal gross margin variables, earnings per share, return on sales, stock returns, conditional conservatism, the ratio of operating cash to assets, stock prices and earnings quality have a significant effect on taxable Income Smoothing, as well as In linear and non linear mode, the communication vector machine algorithm is capable of predicting the level of taxation of the taxable incomes of companies admitted to the Tehran Stock Exchange with high power. Other research findings are that, to predict the taxation of taxable income, the nonlinear algorithm of RVM has a higher ability than the linear motion RVM.

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APA: Copy

Fereydouni, Farshid, DARABI, ROYA, & ANVARY ROSTAMY, ALI ASGHAR. (2020). The Applying of Artificial Intelligence in Prediction of Income Smoothing. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(45 ), 103-134. SID. https://sid.ir/paper/197994/en

Vancouver: Copy

Fereydouni Farshid, DARABI ROYA, ANVARY ROSTAMY ALI ASGHAR. The Applying of Artificial Intelligence in Prediction of Income Smoothing. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(45 ):103-134. Available from: https://sid.ir/paper/197994/en

IEEE: Copy

Farshid Fereydouni, ROYA DARABI, and ALI ASGHAR ANVARY ROSTAMY, “The Applying of Artificial Intelligence in Prediction of Income Smoothing,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 45 , pp. 103–134, 2020, [Online]. Available: https://sid.ir/paper/197994/en

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