Presenting and explaining a model to create the value of the company according to the role of accounting standards management, financial reporting quality and audit quality using meta-innovative models

Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
In the world of investment, decision making is the most important part of the investment process, in which investors need to make the most optimal decisions in order to achieve their maximum benefits and wealth. In this regard, the most important factor in the decision-making process is information. Information can have a significant impact on the decision-making process. Because it makes different decisions in different people. In the stock market, investment decisions are also affected by information. Therefore, this study seeks to provide and explain a model to create the value of the company according to the role of management of accounting standards, financial reporting quality and audit quality using meta-innovative models. To achieve this goal, the data of 101 companies listed on the Tehran Stock Exchange during the period 1392 to 1397 were collected, and the optimized algorithm method was used to analyze the data. The research findings indicate that all three meta-functional methods have the power to estimate economic value added and market value added. However, the estimated value of economic value added and market value added in the night cream algorithm is higher than the two decision tree algorithms and the regression machine-supporting algorithm algorithm. Is higher.
Language:
Persian
Published:
Journal of Investment Knowledge, Volume:13 Issue: 50, 2023
Pages:
239 to 262
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