نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری رشته حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات،تهران، ایران
2 استاد گروه حسابداری، دانشگاه آزاد اسلامی واحد علوم وتحقیقات، تهران،ایران
3 استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد علوم و تحقیقات، تهران، ایران
4 استاد گروه حسابداری، دانشگاه آزاد اسلامی واحد علوم وتحقیقات، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Most of the researches conducted in the area of predicting financial performance of the companies and particularly bankruptcy have anticipated and/or compared merely the predictive ability of the models, for which financial ratios and company size have been used. However, this study aims mainly to investigate the effectiveness level of corporate governance and conservatism mechanisms in order to contribute to the predictive power of financial disclosure and accordingly, financial performance of the companies. The statistical population of the research includes 90 firms listed in Tehran Stock Exchange (45 ones with poor performance and 45 ones with strong performance). Artificial Neural Network has been used to establish the difference between poor and strong companies. The results of the study indicate that variables including corporate governance and conservatism don’t have significant effect on prediction accuracy of the financial performance based on neural network
کلیدواژهها [English]