Earning Management Prediction Applying Hybrid Multi-Layer Perceptron Neural Network and Meta-heuristic Algorithms

Accurately predicting of earning management to detect and identify manipulation of financial statements has always been one of the most fundamental Challenges ahead of financial reports users. Applying the Beneish model can be one of the most appropriate models for modeling in the field of earning m...

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Bibliographic Details
Main Authors: Nahid Maleki Nia, Reza Tehrani, Akbar AlamTabriz, Mirfeiz Falah Shams
Format: Article
Language:fas
Published: Securities Exchange 2022-08-01
Series:فصلنامه بورس اوراق بهادار
Subjects:
Online Access:https://journal.seo.ir/article_11280_49fc0248e941ace4cc0bf3aec667f32d.pdf