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Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast

کلیدواژه: Particle Swarm Optimization,Imperialist Competitive Algorithm,Artificial neural network,Earnings Management

نویسندگان: GHADERI EGHBAL, AMINI PEYMAN,

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Metaheuristic approaches are inspired mainly based on the order and rules of natural organisms. Today, these approaches have been widely used in various branches. According to the importance of forecasting, understanding the methods of earnings management forecast can provide useful information for ... ادامه

سال:2020

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health

کلیدواژه: Efficiency,Financial health,Corporate governance,Banking

نویسندگان: Ghaderi Yasna, DIDAR HAMZEH, HEYDARI MEHDI

ناشر: IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE - IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE

This study aimed to examine the financial health of the corporate governance-bank efficiency relationship. The statistical population encompasses all commercial, non-commercial, and specialised banks during 2011-2019. Since its statistical value is low, the sample size equals the statistical populat... ادامه

سال:2022

نوع سند: Article

4 دانلود

15 بازدید

مشاهده/دانلود

A Hybrid Control Strategy Based on Model Predictive Control Approach for the Rectifier Stage of Solid-State Transformer

کلیدواژه: Solid-State Transformer (SST),Cascaded H-bridge (CHB) rectifier,Model Predictive Control (MPC) method,Capacitor voltage balancing

نویسندگان: Haghgooei Peyman, ARAB KHABOURI DAVOUD, Khosravi Mahyar

ناشر: مهندسی برق دانشگاه تبریز - Tabriz Journal of Electrical Engineering

This paper focuses on studying the Solid-State Transformer (SST) and proposing a control strategy for its input stage. The conventional low-frequency transformers suffer some drawbacks such as uncontrolled voltages and currents, high sensitivity to harmonics, low voltage quality in saturation condit... ادامه

سال:2019

نوع سند: Article

0 دانلود

12 بازدید

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The Role of Corporate Governance in Stakeholder Management in Islamic Banking

کلیدواژه: Corporate Governance,Stakeholder Management,ANOVA Test

نویسندگان: TAHERI MANDANA, Amini Yasin

ناشر: تحقیقات مالی اسلامی - Islamic Financial Research

Corporate governance is aligning interests between managers and shareholders and reducing information asymmetry. Accordingly, four principles including fairness, transparency, accountability, and responsibility are representing corporate governance based on shareholder and protecting shareholder int... ادامه

سال:2021

نوع سند: Article

0 دانلود

13 بازدید

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Management of Information Asymmetry in Credit Transactions by the Seller Through Credit Insurance and the way of Managing this Risk by the Insurer

کلیدواژه: Adverse Selection / Commercial Credit Insurance / Information Asymmetry / Moral Hazard / Risk Management

نویسندگان: Amini Mansor, Jafari Diba

ناشر: بررسی های بازرگانی - COMMERCIAL SURVEYS

Nowadays, most of the transactions are concluded in credit terms that impose the risk of non-receipt of credit on the seller. The risk may be due to two categories of commercial and political risks such as inability, unwillingness or bankruptcy of the customer. Although the information asymmetry may... ادامه

سال:2023

نوع سند: Article

6 دانلود

15 بازدید

مشاهده/دانلود

A Hybrid Model of Two-Stage DEA and PROMETHEE in the Gray Environment for Performance Evaluation

کلیدواژه: Performance Evaluation,Two-Stage DEA,MADM,PROMETHEE,Gray Numbers

نویسندگان: AMINI AMIR, ALINEZHAD ALIREZA

ناشر: پژوهش های نوین در ریاضی (علوم پایه دانشگاه آزاد اسلامی) - JOURNAL OF NEW RESEARCHES IN MATHEMATICS

One of the main challenges of performance evaluation in organizations and all systems is the irrationality and inaccuracy of the methods and criteria used. Traditional performance evaluation methods are mostly one-level, so they usually fail to provide sufficient feedback to identify inefficient uni... ادامه

سال:2021

نوع سند: Article

0 دانلود

10 بازدید

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Providing a policymaking for Emerging Technologies In Case of Internet of Things

کلیدواژه: policymaking, Strategic Factors, new digital technologies, Internet of Things, IOT key indicators

نویسندگان: RAHELI HOSSEIN, Mardani Mohammadreza, Sadeh Ehsan, Amini Zeinolaabedin

ناشر: محیط شناسی راهبردی جمهوری اسلامی ایران - Journal of Strategic Environment of the Islamic Republic of Iran

Despite the emergence of new technologies, especially the Internet of Things, whose use is increasingly growing in many fields, there is not enough knowledge of its concepts, fields, applications, and effective categories. For example, it is not possible to see a general policy for using these new a... ادامه

سال:2024

نوع سند: Article

2 دانلود

12 بازدید

مشاهده/دانلود

An Analysis of Profit and Risk Management Resulted From Fraudulent Behaviors (the Role of Moderating Factors)

کلیدواژه: Fraud,income management,risk management,moderating factors

نویسندگان: Atarasadi Maryam, AHADI SERKANI SEYED YOUSEF, Amini Khouzani mohsen

ناشر: دانش مالی تحلیل اوراق بهادار (مطالعات مالی) - FINANCIAL KNOWLEDGE OF SECURITY ANALYSIS (FINANCIAL STUDIES)

This scientific research aims to study the strengthening and limiting role of effective factors on fraudulent behavior of opportunistic companies in order to change the profit and risk management. The purpose of present research is to delineate the role and importance of overconfidence of managers, ... ادامه

سال:2022

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Identifying and Ranking of Ethical Components in the Electronic Banking Industry

کلیدواژه: Ethics,Electronic banking,Ethics components

نویسندگان: SEDIGHI N., Mohammad Davoodi Amir Hossein, Ghorbanhosseini m., Amini Sabegh z.

ناشر: اخلاق در علوم و فناوری - Ethics in Science and Technology

Background Electronic banking is one of the new topics related to both technology and finance. The purpose of this research is to identify and rank the ethical components in the electronic banking industry. Method The present study is descriptive-survey. The statistical population of this research i... ادامه

سال:2020

نوع سند: Article

0 دانلود

13 بازدید

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