نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران،
2 استادیار، دانشکده اقتصاد و مدیریت، گروه حسابداری، دانشگاه ارومیه، ارومیه، ایران
3 استادیار گروه حسابداری، واحد ارومیه، دانشگاه ارومیه، ارومیه، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Discussions related to profit variable in accounting and financial sciences and its role as an important tool for decision making are very important. In a way, profit is known as an indicator for measuring the performance of financial companies, as well as a measure for calculating managerial efficiency and, more importantly, adopting strategic decisions and policies to improve performance. Therefore, this research has investigated the role of audit committees and the size of companies in profit management for the period before and during the financial crisis (2015-2019 and 2023-2019). This research, using decision tree machine learning (C5-0), gradient boosting (Xgboost), support vector machine (SVM) and neural networks (ANNs), investigates the effect of audit committee variables and company size on profit management in Companies admitted to the stock exchange of Iran and Iraq have spent two different periods of time. The results of the research show the greater importance of the role of audit committees during the financial crisis, as a key factor in controlling profit management measures and emphasizing the need for more transparency and financial independence. In addition, the relationship between company size and earnings management, especially in crisis periods, is such that its importance is more visible in smaller companies, while it is less significant in larger companies. These findings emphasize the importance of the audit committee and the more effective activity of the audit committees in times of crisis as a tool to reduce financial mismanagement and increase investor confidence. Finally, practical and policy suggestions are presented to strengthen supervision, increase transparency and independence of audit committees in order to improve financial conditions and reduce the possibility of financial abuse, especially in times of crisis
کلیدواژه‌ها [English]
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