Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit
Profit is one of the items in the financial statements that has a great impact on the decision making of users of financial statements and has attracted a lot of attention. One of the most important and vital issues of any economic activity is the evaluation of the achievement of the set goals. Undoubtedly, this issue enters a new field with the increasing progress of economic activities and the need for more accurate and closer methods to reality is felt. And completes older methods. The purpose of this study is to identify the effective factors to explain economic profit and accounting profit using artificial intelligence approach. Therefore, according to the objectives of the research, the financial information of 127 companies during the years 1390 to 1398 has been used to test the research hypotheses. The management system has a higher ability to explain the company's profit (accounting and economic profit) and it can also be said that the predictive power of accounting profit is higher than economic profit using financial criteria.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.