جستجوی مقالات مرتبط با کلیدواژه « financial statements » در نشریات گروه « ریاضی »

The current era is known as the "age of information," and the capital market is built on information as the economy's primary engine. The system of financial statements of corporations, which is the most significant source of information used in the capital market, produces an information system called accounting. Fraud and manipulation in these financial statements raise corporate risk, erode investor confidence, and cast doubt on the objectivity of accounting experts. Owing to the significance of fraud, this study aims to offer a way to foretell the likelihood of fraud in the financial statements of businesses admitted to the Tehran Stock Exchange between 2014 and 2021. 180 enterprises listed on the stock exchange make up the statistical sample (532 years of companies - suspected fraud years and 908 years - of non-fraudulent companies). According to the independent auditor's assessment, the existence of dormant assets and items, the doubting of the assumption of continuity of activity, the presence of tax discrepancies with other tax areas, and the dearth of adequate performance tax reserves led to the selection of the companies suspected of fraud. 96 financial ratios have been compiled by examining the theoretical foundations and research. In this research, the supervised methods of support vector machine, K-nearest neighbor, Bayesian network, neural network, decision tree, logistic regression, random forest and the hybrid method (bagging) have been used. The results of the research showed that the performance evaluation criteria of precision, accuracy, sensitivity, and F-Measure and efficiency (ROC) and the accuracy result of the confusion matrix in the combined method (bagging) were 72.45, 61.21, 64.74, 62.93, 73.50, and 72.45 percent, respectively, which indicates the better performance and greater ability of this method to predict the possibility of fraud in financial statements compared to other proposed methods.

The reliability of financial statements plays an important role in increasing the profit of a company; therefore, the purpose of this study was to investigate the effect of financing costs on the reliability of financial statements of companies active on the Tehran Stock Exchange. The statistical population of this descriptive-correlation study included all the companies accepted and active in the Tehran Stock Exchange from the years 2015 to 2019, and the data of the financial statements of 119 active companies during this time period were analyzed using regression models. The results showed that the cost of financing had an inverse and significant effect on the reliability of the companies financial statements. Therefore, taking advantage of the reliable structure of financial statements for financing can be one of the goals of companies in order to increase profits.

The costs of fraud, both socially and financially, affect citizenship trust. The shadow of such distrust lies on the stock exchange and other investment institutions, and it will take a long way to get out of this dreadful shadow. Therefore, considering the importance and significant costs of financial fraud, this study seeks to predict fraud in financial statements using court accounting components. The statistical population includes three groups of accounting professions (official expert of justice in the field of accounting and auditing, auditors and financial managers of Tehran province), academics (all universities in Tehran province that have accounting and law), law and jurisprudence (lawyers and judges) is in Tehran province. Due to the infinity of the population, with the help of Cochran's formula, the sample size was 384 people. The results of structural equation method showed that each of the variables of essential traits of court accountants, basic skills of court accountants, advanced skills of court accountants and Islamic moral values of court accountants have a positive and significant effect on fraud detection.

The main purpose of this study is to present and explain the pattern of financial statements in accordance with the entrepreneurial marketing of companies (Case study: National Company of South-Ahvaz Oil Fields). This research is applied in terms of purpose and descriptive-survey in terms of nature. Data were collected using a researcher-made questionnaire that was approved by experts. The statistical community in the qualitative sector consists of experts and knowledgeable individuals and managers aware of marketing and financial management in the oil industry. The number of these people is 20. A small part of the statistical population includes experts, managers and staff members of the National Company for the Southern Oilfields of Yudha, numbering 570 people. The number of samples in the quantitative section was selected according to Morgan table 234 people. The results of data analysis showed that the ten dimensions of financial information location, financial information interconnection, financial information classification management, cash flow statement preparation, separation and separation of financial information, comparative table, liquidity and flexibility Risk-taking, value-creating, and resource leveraging by experts were obtained in semi-structured interviews and the Delphi method. The coefficients obtained from structural equations show that the above variables (Location information, Interconnectedness of financial information, Financial information classification management, Cash Flow Statements, Separation of financial information, Comparative table, Liquidity and flexibility, Risk taking, Risk taking, Create value, Leverage resources) have a positive and significant effect on Financial statements.