نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده مدیریت دانشگاه تهران، تهران، ایران
2 دکتری حسابداری، دانشگاه تهران، پردیس البرز، تهران، ایران. (
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Target. The main goal of the research is to provide a suitable criterion for prediction Restatement of Financial Statements It is using Benish models and Benish development.
Method. The method of this research is applied, and in terms of methodology, it is post-event. Also, the current research is in the field of accounting proof research and is based on real information in the financial statements of companies. The required data has been extracted from the Kodal Exchange site and from the published financial statements and reports of the companies admitted to the Tehran Stock Exchange in the period from 2008 to 2019. Also, Spss and Python software were used in this research to analyze the data.
findings. The research results indicate that based on the clutter matrix, among the predictive models Restatement of Financial Statements , the ability of the developed Benish model with logit regression had a total prediction accuracy of 68.68%, which has the highest predictive power compared to the original Benish model (model accuracy = 29.43%).
Conclusion. The correct flow of information in the capital market, as the driving engine of the economy, leads to correct and rational decision making by the participants and finally brings economic development and improvement of social welfare. Financial reporting is one of the main means of communication between a company and different groups of stakeholders. Therefore, information transparency and the provision of correct and timely information by companies admitted to the stock exchange is one of the most important effective factors in achieving a The capital market is efficient .
Target. The main goal of the research is to provide a suitable criterion for prediction Restatement of Financial Statements It is using Benish models and Benish development.
Method. The method of this research is applied, and in terms of methodology, it is post-event. Also, the current research is in the field of accounting proof research and is based on real information in the financial statements of companies. The required data has been extracted from the Kodal Exchange site and from the published financial statements and reports of the companies admitted to the Tehran Stock Exchange in the period from 2008 to 2019. Also, Spss and Python software were used in this research to analyze the data.
findings. The research results indicate that based on the clutter matrix, among the predictive models Restatement of Financial Statements , the ability of the developed Benish model with logit regression had a total prediction accuracy of 68.68%, which has the highest predictive power compared to the original Benish model (model accuracy = 29.43%).
Conclusion. The correct flow of information in the capital market, as the driving engine of the economy, leads to correct and rational decision making by the participants and finally brings economic development and improvement of social welfare. Financial reporting is one of the main means of communication between a company and different groups of stakeholders. Therefore, information transparency and the provision of correct and timely information by companies admitted to the stock exchange is one of the most important effective factors in achieving a The capital market is efficient .
کلیدواژهها [English]
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