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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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) |
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fas |
format |
Article |
sources |
DOAJ |
author |
ghasem arasteh Farzaneh Nassirzadeh |
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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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