Predicting The possibility Of Restatement Financial statements using Benish Model And Improving The Model Through Logit Regression And Genetic Algorithm
The occurrence of mistakes in accounting is inevitable and factors such as diversity and complexity of economic issues, high volume of work, fatigue, etc. increase the possibility of mistakes. Also, due to the continuous changes that take place in the economic, social, etc. conditions, it may be nec...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Isfahan
2022-08-01
|
| Series: | Pizhūhish/hā-yi ḥisābdārī-i mālī |
| Subjects: | |
| Online Access: | https://far.ui.ac.ir/article_27259_0d017e2963e39af4945b36efb5f3ad3c.pdf |