بررسی تفاوت کیفیت حسابرسی و مدیریت سود در شرکت‌های ورشکسته و سالم: روش گروه‌های همسان با استفاده از یادگیری ماشین

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناسی ارشد حسابداری، دانشگاه علامه طباطبایی، تهران، ایران

2 کارشناسی ارشد مدیریت بازرگانی (MBA)، دانشگاه آزاد اسلامی، واحدعلوم و تحقیقات، تهران، ایران.

3 استادیار ،گروه حسابداری ، دانشکده مدیریت و حسابداری، دانشگاه شهاب دانش ،قم ،ایران

چکیده

چکیده
بررسی ویژگی‌های شرکت‌های ورشکسته از جمله مدیریت سود و کیفیت حسابرسی در بررسی فرصت‌طلبی مدیریت و دلایل ورشکستگی از اهمیت بالائی برخوردار است. به همین منظور این پژوهش با تفکیک شرکت‌ها به دو گروه ورشکسته و سالم به کمک تکنیک گروه‌های همسان با استفاده از ابزار یادگیری ماشین به بررسی تفاوت مدیریت سود و کیفیت حسابرسی در این دو گروه می‌پردازد. با بررسی 237 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران طی دوره زمانی 1390 لغایت 1399 مشخص شده است که بین مدیریت سود و کیفیت حسابرسی در دو گروه شرکت‌های ورشکسته و سالم تفاوت معناداری وجود دارد. نتایج نشان می‌دهد که خوشه‌بندی شرکت‌ها بر مبنای نسبت‌های مالی، قدرت پیش‌بینی کنندگی رویدادهای مهم شرکتی همچون ورشکستگی افزایش می‌دهد. هدف اصلی پژوهش حاضر بررسی کیفیت حسابرسی و مدیریت سود در شرکت‌های ورشکسته و سالم با استفاده از تکنیک گروه‌های همسان است. نتایج این پژوهش می‌تواند به بهبود مدل‌های پیش بینی ورشستگی کمک نماید.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the difference in the quality of audit and profit management in bankrupt and healthy companies: matched groups method using machine learning

نویسندگان [English]

  • pegah saberi gahrouei 1
  • sepideh saberi gahrouei 2
  • reza Daghani 3
1 MSc.of Accounting, Allameh Tabatabai University, Tehran, Iran
2 MSc.of Business Administration (MBA), Islamic Azad University Science and Research Branch, Tehran, Iran.
3 Assistant Professor. Faculty of Management and Accounting, Shahab Danesh University.Qom.Iran.
چکیده [English]

Abstract
Investigating the characteristics of bankrupt companies, including profit management and audit quality, is of great importance in investigating the opportunism of management and the reasons for bankruptcy. For this purpose, this research investigates the difference in profit management and audit quality in these two groups by separating the companies into two groups, bankrupt and healthy, with the help of the technique of matched groups using machine learning tools. By examining 237 companies admitted to the Tehran Stock Exchange during the period of 2010 to 2019, it has been determined that there is a significant difference between profit management and audit quality in two groups of bankrupt and healthy companies. The results show that the clustering of companies based on financial ratios increases the power of predicting important corporate events such as bankruptcy. The main purpose of the current research is to investigate the quality of audit and profit management in bankrupt and healthy companies using the technique of matched groups. The results of this research can help to improve bankruptcy prediction models.

کلیدواژه‌ها [English]

  • audit quality
  • machine learning
  • earning management
  • bankruptcy
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