FORECAST EARNINGS MANAGEMENT BASED ON ADJUSTED JONES MODEL USING ARTIFICIAL NEURAL NETWORKS AND GENETIC ALGORITHMS

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FAGHANI MAKRANI KHOSRO; SALEHNEZHAD S.HASAN; AMIN VAHID

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Journal: FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT) Year:2016 | Volume:7 | Issue:28 Page(s): 117-136

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Information Journal Paper

Title

FORECAST EARNINGS MANAGEMENT BASED ON ADJUSTED JONES MODEL USING ARTIFICIAL NEURAL NETWORKS AND GENETIC ALGORITHMS

Author(s)

FAGHANI MAKRANI KHOSRO | SALEHNEZHAD S.HASAN | AMIN VAHID | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

DISCRETIONARY ACCRUALSQ2

ARTIFICIAL NEURAL NETWORKSQ2

GENETIC ALGORITHMSQ2

Abstract

In recent years, EARNINGS MANAGEMENT in university research has attracted much attention. The aim of this study is to predict EARNINGS MANAGEMENT through DISCRETIONARY ACCRUALS based on adjusted Jones model. In this study, two models of ARTIFICIAL NEURAL NETWORKS and GENETIC ALGORITHMS - neural network hybrid model as a successful model to predict EARNINGS MANAGEMENT based on adjusted Jones model were used in the Tehran Stock Exchange. The sample used in this study is consisted of 570 firm-year between 2008 to 2013. The results showed that neural networks have a high ability to predict EARNINGS MANAGEMENT rather than the adjusted Jones linear model. The findings also suggest that, the genetic algorithm through optimizing artificial neural network weights is able to increase power of artificial neural network to predict EARNINGS MANAGEMENT.

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APA: Copy

FAGHANI MAKRANI, KHOSRO, SALEHNEZHAD, S.HASAN, & AMIN, VAHID. (2016). FORECAST EARNINGS MANAGEMENT BASED ON ADJUSTED JONES MODEL USING ARTIFICIAL NEURAL NETWORKS AND GENETIC ALGORITHMS. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), 7(28), 117-136. SID. https://sid.ir/paper/358848/en

Vancouver: Copy

FAGHANI MAKRANI KHOSRO, SALEHNEZHAD S.HASAN, AMIN VAHID. FORECAST EARNINGS MANAGEMENT BASED ON ADJUSTED JONES MODEL USING ARTIFICIAL NEURAL NETWORKS AND GENETIC ALGORITHMS. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)[Internet]. 2016;7(28):117-136. Available from: https://sid.ir/paper/358848/en

IEEE: Copy

KHOSRO FAGHANI MAKRANI, S.HASAN SALEHNEZHAD, and VAHID AMIN, “FORECAST EARNINGS MANAGEMENT BASED ON ADJUSTED JONES MODEL USING ARTIFICIAL NEURAL NETWORKS AND GENETIC ALGORITHMS,” FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), vol. 7, no. 28, pp. 117–136, 2016, [Online]. Available: https://sid.ir/paper/358848/en

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