Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management

Many studies have been made on the factors affecting earnings management and the level of correlation among them. But the factors affecting prediction of earnings management is less considered. This study examines capability of models Support Vector Regression (SVR) , Least Angel Regression (LARS) and Adaptive Neural Fuzzy Network (ANFIS) for earnings management. The sample includes firms listed in Tehran Stock Exchange from 2006 to 2012. The findings show that Support Vector Regression (SVR) , Least Angel Regression (LARS) and Adaptive Neural Fuzzy Inference System (ANFIS) have the most capability in earnings management respectively

Destructive leader behaviour: A study of Iranian leaders using the Destructive Leadership Questionnaire

This study examines destructive leader behaviours among a sample of Iranian leaders. Destructive leader behaviour was measured using the Destructive Leadership Questionnaire (DLQ) developed by Shaw et al. (2011). Data from 700 Iranian subordinates who completed the DLQ were used to identify the dimensions of destructive leadership using principle components factor analysis. The factor analytic data were used to develop an Iranian version of the DLQ. Behavioural scale scores were then used to identify a typology of destructive leaders in the Iranian sample. </jats:p

The Relationship between Managers&rsquo; Disclosure Tone and the Trading Volume of Investors

The present research investigates the relationship between managers&rsquo; disclosure tone and the trading volume of small and large investors separately. The inconsistency of disclosure tone and abnormal trading volume generally indicates information asymmetry between managers and investors. However, by separating the abnormal trading volume of minor investors from major investors, this relationship shows the information asymmetry between minor and major investors. In this research, the disclosure tone of management discussion and analysis (MD&amp;A) is measured using Loughran and McDonald&rsquo;s (L&amp;M) finance-oriented dictionaries, and tone inconsistency is measured using a benchmark model. The data were collected from 143 companies listed on the Tehran Stock Exchange from 2011 to 2020, totalling 1380 annual reports. The results show that MD&amp;A tone inconsistency positively correlates with abnormal trading volume for all investors. In addition, MD&amp;A tone inconsistency has a different impact on the trading behaviour of small and large investors and misleads the former. The present research contributes to the literature by providing evidence of the relationship between MD&amp;A tone inconsistency and abnormal trading volume of small and major investors. It also uses both common words and word combinations to measure tone