The impact of Financial Reporting Quality on Economic Growth using Neural Network

سال انتشار: 1396
نوع سند: مقاله ژورنالی
زبان: فارسی
مشاهده: 434

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شناسه ملی سند علمی:

JR_JRMA-3-25_013

تاریخ نمایه سازی: 15 اردیبهشت 1397

چکیده مقاله:

The aqcuta lity of financial information is an important issue in accounting, and hasalways been a crucial concern in this profession. Experts believe the importance ofthis stems from the fact that financial information shall precisely depict what hasreally happened. The aim of this research is to analyse the impact of Financial Reporting Qualityon Economic Growth using Neural Network. In this research we study the data of93 companies listed on the Tehran Stock Exchange (TSE) from 2009 to 2015. Thesample is divided into two categories of testing and training. The results suggestthat since the amount of error in testing sample is equal to training sample, modelfitness is acceptable; Also, the findings represent that changes in the measure of thequality of reporting, Company size, Information Uncertainty Measures of Changesin Economic Growth.

نویسندگان

Mohammad Reza Razdar

Assistant Professor, Department of Accounting, Sanabad Golbahar Institute of Higher Education, Golbahar, Iran

Elahe Mohammadi Abdol Abadi

Department of Accounting, Sanabad Golbahar Institute of Higher Education, Golbahar, Iran

Parisa Royan

Department of Accounting, Sanabad Golbahar Institute of Higher Education, Golbahar, Iran