Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management

Many studies have been made on the factors affecting earnings management and the level of correlation among them. But the factors affecting prediction of earnings management is less considered. This study examines capability of models Support Vector Regression (SVR) , Least Angel Regression (LARS) a...

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Main Authors: ghasem arasteh, Farzaneh Nassirzadeh
Format: Article
Language:fas
Published: Alzahra University 2017-02-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_2632_adbae8e225ee29d456c2dae62f7e4e68.pdf
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spelling doaj-77c1f9841870428a976c10d305e8bbf92020-11-25T00:30:25ZfasAlzahra Universityپژوهش‌های تجربی حسابداری2251-85092538-15202017-02-01629511610.22051/jera.2017.26322632Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Managementghasem arasteh0Farzaneh Nassirzadeh1کارشناسی ارشد حسابداری دانشگاه فردوسی مشهددانشیار گروه حسابداری دانشگاه فردوسی مشهدMany studies have been made on the factors affecting earnings management and the level of correlation among them. But the factors affecting prediction of earnings management is less considered. This study examines capability of models Support Vector Regression (SVR) , Least Angel Regression (LARS) and Adaptive Neural Fuzzy Network (ANFIS) for earnings management. The sample includes firms listed in Tehran Stock Exchange from 2006 to 2012. The findings show that Support Vector Regression (SVR) , Least Angel Regression (LARS) and Adaptive Neural Fuzzy Inference System (ANFIS) have the most capability in earnings management respectively.http://jera.alzahra.ac.ir/article_2632_adbae8e225ee29d456c2dae62f7e4e68.pdfEarnings ManagementSupport vector Regression (SVR)Least Angel Regression (LARS)Fuzzy neural network (ANFIS)
collection DOAJ
language fas
format Article
sources DOAJ
author ghasem arasteh
Farzaneh Nassirzadeh
spellingShingle ghasem arasteh
Farzaneh Nassirzadeh
Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management
پژوهش‌های تجربی حسابداری
Earnings Management
Support vector Regression (SVR)
Least Angel Regression (LARS)
Fuzzy neural network (ANFIS)
author_facet ghasem arasteh
Farzaneh Nassirzadeh
author_sort ghasem arasteh
title Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management
title_short Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management
title_full Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management
title_fullStr Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management
title_full_unstemmed Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management
title_sort capability of models support vector regression, least angle regression and adaptive neural fuzzy inference system for earnings management
publisher Alzahra University
series پژوهش‌های تجربی حسابداری
issn 2251-8509
2538-1520
publishDate 2017-02-01
description Many studies have been made on the factors affecting earnings management and the level of correlation among them. But the factors affecting prediction of earnings management is less considered. This study examines capability of models Support Vector Regression (SVR) , Least Angel Regression (LARS) and Adaptive Neural Fuzzy Network (ANFIS) for earnings management. The sample includes firms listed in Tehran Stock Exchange from 2006 to 2012. The findings show that Support Vector Regression (SVR) , Least Angel Regression (LARS) and Adaptive Neural Fuzzy Inference System (ANFIS) have the most capability in earnings management respectively.
topic Earnings Management
Support vector Regression (SVR)
Least Angel Regression (LARS)
Fuzzy neural network (ANFIS)
url http://jera.alzahra.ac.ir/article_2632_adbae8e225ee29d456c2dae62f7e4e68.pdf
work_keys_str_mv AT ghasemarasteh capabilityofmodelssupportvectorregressionleastangleregressionandadaptiveneuralfuzzyinferencesystemforearningsmanagement
AT farzanehnassirzadeh capabilityofmodelssupportvectorregressionleastangleregressionandadaptiveneuralfuzzyinferencesystemforearningsmanagement
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