Providing a model of earning transparency with emphasis on the criteria of the govermance system and performance: an artificial intelligence approach

Advances in Mathematical Finance and Applications

مقاله 13، دوره 8، شماره 4، آذر 2023، صفحه 1335-1352   

نوع مقاله: َApplied-Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2021.1914154.1558

نویسندگان

fardin hafezi^{* 1}؛ Mehrdad Ghanbari²؛ babak jamshidinavid²؛ Roohollah Jamshidpour²

¹Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran

²Department of Accounting, Faculty of Literature & Humanities, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.

چکیده

The present study is aimed to present a model of earnings transparency with an artificial intelligence approach in companies listed on the Tehran Stock Exchange (TSE). For this purpose, the data of 167 companies during the years 2011 to 2018 were used to test the research hypotheses. Variable selection test performed using Lasso's artificial intelligence algorithm showed that among the criteria of the audit committee's independence management system, the non-executive managers ratio, gender diversity and among the performance criteria, the ratio of cash holding in the company, operating profit margin and accounts receivable ratio had the highest effect to explain the earnings transparency of companies and also to predict the earnings transparency of the companies in the next year, the LARS algorithm method was used. The results of prediction showed the high power of Lars artificial intelligence algorithm to predict the earnings transparency of the companies listed on Tse.
Keywords: Earnings Transparency, Corporate governance and performance criteria, Artificial Intelligence Approach

کلیدواژه‌ها

Governance system؛ profit transparency؛ artificial intelligence approach

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