Discovery of revenue management models using a Genetic –Based Machine Learning System (GBML): Iranian Evidence
1Alireza Mehrazeen, 2Parisa Rezaie Pazhand and 3Hojat Rezaie Pazhnd
1 Accounting Department, Islamic Azad University of Neyshabor, Iran
2M.A. Holder in Accounting, Islamic Azad University of Neyshabor, Iran
3Engineering Department, Islamic Azad University of Mashhad, Iran
Abstract: Earnings management has been a controversial topic in recent research. The phenomenon of earnings management is not directly measurable. Most research in the field of linear relationship between earnings management and the independent variables were examined using statistical. Study to detect earnings management models using with Genetic –Based Machine Learnings System index model using the Red Flags model between the years 1387-1380 are explored. In this study, an approach based on model projections Pittsburgh to advance a simulation optimization problem was formulated. Views Corporation - Model with 13 years of training led to the rule that the variables included measures of working capital, asset quality indicators and index of Zkhayrhsabdary accounts, accruals index, stock index and index Abnormal changes in sales.
[Alireza Mehrazeen, Parisa Rezaie Pazhand and Hojat Rezaie Pazhnd. Discovery of revenue management models using a Genetic –Based Machine Learning System (GBML): Iranian Evidence. Life Sci J2013;10(1):1529-1537] (ISSN:1097-8135). http://www.lifesciencesite.com.
Keyword Search: Earnings management, Genetic –Based Machine Learnings System,Red Flags model