this paper analyzes the relationship between capital structure and earning management. for analyzing we use 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of managemen...

Abstract— This study expects to determine the impact of Earnings Per Share (EPS), Current Ratio, Return On Asset (ROA), and Debt Equity Ratio (DER) towards stock price property real estate firms. The samples consist 37 property, building construction companies that were listed in Indonesia Stock Exchange period 2017–2019. Samples criteria were: on Indonesian during 2017–2019; did not suspend by...

This paper proposes a new method for crude oil price forecasting based on support vector machine (SVM). The procedure of developing a support vector machine model for time series forecasting involves data sampling, sample preprocessing, training & learning and out-of-sample forecasting. To evaluate the forecasting ability of SVM, we compare its performance with those of ARIMA and BPNN. The expe...

based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. the purpose of this study is to examine whether net financial expenses are related to the market price of stocks in iran, because after initial recording of financial debts, ...

electricity price predictions have become a major discussion on competitive market under deregulated power system. but, the exclusive characteristics of electricity price such as non-linearity, non-stationary and time-varying volatility structure present several challenges for this task. in this paper, a new forecast strategy based on the iterative neural network is proposed for day-ahead price...

In this paper, we compare the forecasting accuracy of two neural network models in forecasting earnings per share of Chinese listed companies based upon fundamental accounting variables. In one neural network model, weights estimated by back propagation were utilised, and in the other model a genetic algorithm was utilised. Based upon a sample of 723 Chinese companies in 22 industries over a te...

Compared to the conventional methods, Artificial Neural Networks (ANN) are considered to be one of the reliable tools for modeling of complex phenomena such as demand. Aim of this study is to provide a model for gasoline demand in transportation section of Tehran metropolis through multilayered perceptron neural network and using the presented model in analyzing the sensitivity of the model to ...