EARNINGS MANAGEMENT AND ECONOMIC VALUE ADDED IN CHINA, AFRICAN AND LATINAMERICAN MARKETS: A STUDY OF LOGISTICS MODEL, SUPPORT VECTOR MACHINES AND ROUGH SET THEORY

Zhen-jia LİU

Makale detayları

EARNINGS MANAGEMENT AND ECONOMIC VALUE ADDED IN CHINA, AFRICAN AND LATINAMERICAN MARKETS: A STUDY OF LOGISTICS MODEL, SUPPORT VECTOR MACHINES AND ROUGH SET THEORY

Yazarlar:

Zhen-jia LİU

Yayıncı:

PressAcademia

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Journal of Economics Finance and Accounting 2018 Vol.5 Issue 3, pp.305-320

Belge Tipi:

Makale

Yayın Tarihi:

9/2018

Belge Dili:

İngilizce

Document ID (Org No.):

2000738678

Sıklık:

Üç Aylık

eISSN:

2148-6697

Özet:

 


Purpose-
This study to predict the association between earnings management and
EVA, evaluated it for accuracy.


Methodology-
This study through logistic regression model (excluding OLS
regression model), Support Vector Machines and Rough Set Theory


Findings-
Empirical results show that RST model exhibited
the highest accuracy in China and Africa
nations. SVM model exhibited the
highest accuracy in Latin-America nations.


Conclusion-
Our
results provide critical implications for managers, researchers, investors, and
regulators. Managers should analyze whether
EVA motivates managers to engage in earnings management behavior. For researchers, we adopted logit, SVM and RST model to
predict effect of earnings management on economic value added;
For investors, they can analyze the true value of enterprises, regardless of
whether enterprises have adopted earnings management. Regulators (e.g.,
governments) should establish stricter security measures and laws or rules for
listed firms to prevent earnings management following a financial tsunami and to encourage them to report their “real” true
value.


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Makale detayları

EARNINGS MANAGEMENT AND ECONOMIC VALUE ADDED IN CHINA, AFRICAN AND LATINAMERICAN MARKETS: A STUDY OF LOGISTICS MODEL, SUPPORT VECTOR MACHINES AND ROUGH SET THEORY

Yazarlar: Zhen-jia LİU

Yayıncı: PressAcademia

Ana Başlıklar: Sosyoloji & antropoloji

Dergi: Journal of Economics Finance and Accounting 2018 Vol.5 Issue 3, pp.305-320

Belge Tipi: Makale

Yayın Tarihi: 9/2018

Belge Dili: İngilizce

Document ID (Org No.): 2000738678

Sıklık: Üç Aylık

eISSN: 2148-6697

Sayı

Yazarlar:

Zhen-jia LİU

Yayıncı:

PressAcademia

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Journal of Economics Finance and Accounting 2018 Vol.5 Issue 3, pp.305-320

Belge Tipi:

Makale

Yayın Tarihi:

9/2018

Belge Dili:

İngilizce

Document ID (Org No.):

2000738678

Sıklık:

Üç Aylık

eISSN:

2148-6697