Neural Networks and Rules-based Systems used to Find Rational and Scientific Correlations between being Here and Now with Afterlife Conditions
Neural Networks and Rules-based Systems used to Find Rational and
This research work is part of the investigation of the determinants that taint the quality of accounting information disclosed on the Tunisian financial center and the incentives that enact Accounting policies conducted by managers and which are related to financial failure. To better understand this dilemma (manipulation of accounting data -financial failure) we have adopted an econometric approach allowing us to distinguish the discretionary accruals characterizing companies with high financial profitability from those specific to companies with low financial profitability and this, based on the postulate of the positive theory of accounting which considers that managers of companies experiencing difficulties make accounting choices to artificially embellish the published net result.
Dr. Kamel Fekiri. 2019. \u201cHow to Understand Earnings Management across Identification of Discretionary Accounting and Financial Variables: The Case of Tunisian Companies\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D4): .
Crossref Journal DOI 10.17406/GJMBR
Print ISSN 0975-5853
e-ISSN 2249-4588
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Total Score: 106
Country: Tunisia
Subject: Global Journal of Management and Business Research - D: Accounting & Auditing
Authors: Dr. Fekiri Kamel (PhD/Dr. count: 1)
View Count (all-time): 120
Total Views (Real + Logic): 2570
Total Downloads (simulated): 1393
Publish Date: 2019 10, Thu
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Neural Networks and Rules-based Systems used to Find Rational and
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This research work is part of the investigation of the determinants that taint the quality of accounting information disclosed on the Tunisian financial center and the incentives that enact Accounting policies conducted by managers and which are related to financial failure. To better understand this dilemma (manipulation of accounting data -financial failure) we have adopted an econometric approach allowing us to distinguish the discretionary accruals characterizing companies with high financial profitability from those specific to companies with low financial profitability and this, based on the postulate of the positive theory of accounting which considers that managers of companies experiencing difficulties make accounting choices to artificially embellish the published net result.
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