Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest

Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest

As the business process becomes more complex, financial statement distortion risk increases. In this regard, researchers have been looking for models to detect fraud in financial statements. Beneish (1997) predicted earning manipulation using financial ratios and accruals. Since economic pressure is...

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Bibliographic Details
Main Authors: Kiumars Pourgadimi, Jamal Bahri Sales, Saeed Jabbarzadeh Kangarloie, Akbar Zavar Rezaee
Format: Article
Language:English
Published: Ferdowsi University of Mashhad 2022-12-01
Series:Iranian Journal of Accounting, Auditing & Finance
Subjects:
benish model
audit quality characteristics
neural network
vector machine and random forest
Online Access:https://ijaaf.um.ac.ir/article_42173_ab4e5be4eb5f62e7541a247aaa3a5dcd.pdf
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