@article{article_465786, title={EARNINGS MANAGEMENT AND ECONOMIC VALUE ADDED IN CHINA, AFRICAN AND LATINAMERICAN MARKETS: A STUDY OF LOGISTICS MODEL, SUPPORT VECTOR MACHINES AND ROUGH SET THEORY}, journal={Journal of Economics Finance and Accounting}, volume={5}, pages={305–320}, year={2018}, author={Liu, Zhen-jia}, keywords={Earnings management, economic value added, logistics model, support vector machines, rough set theory}, abstract={<p class="MsoNormal" style="margin-bottom:.0001pt;text-align:justify;line-height:normal;"> <b> <span style="font-size:8pt;">Purpose- </span> </b> <span style="font-size:8pt;">This study to predict the association between earnings management and
EVA, evaluated it for accuracy. </span> </p> <p> </p> <p class="MsoNormal" style="margin-bottom:.0001pt;text-align:justify;line-height:normal;"> <b> <span style="font-size:8pt;">Methodology- </span> </b> <span style="font-size:8pt;">This study through logistic regression model </span> <span style="font-size:8pt;">(excluding OLS
regression model), </span> <span style="font-size:8pt;">S </span> <span style="font-size:8pt;">upport </span> <span style="font-size:8pt;">V </span> <span style="font-size:8pt;">ector </span> <span style="font-size:8pt;">M </span> <span style="font-size:8pt;">achines and </span> <span style="font-size:8pt;">R </span> <span style="font-size:8pt;">ough </span> <span style="font-size:8pt;">S </span> <span style="font-size:8pt;">et </span> <span style="font-size:8pt;">T </span> <span style="font-size:8pt;">heory </span> <span style="font-size:8pt;"> </span> </p> <p> </p> <p class="MsoNormal" style="margin-bottom:.0001pt;text-align:justify;line-height:normal;"> <b> <span style="font-size:8pt;">Findings- </span> </b> <span style="font-size:8pt;">Empirical results show that RST model </span> <span style="font-size:8pt;"> exhibited
the highest accuracy in China and Africa
nations. SVM model exhibited the
highest accuracy in Latin-America nations. </span> <span style="font-size:8pt;"> </span> </p> <p> </p> <p class="MsoNormal" style="margin-bottom:.0001pt;text-align:justify;line-height:normal;"> <b> <span style="font-size:8pt;">Conclusion- </span> </b> <span style="font-size:8pt;">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 e </span> <span style="font-size:8pt;">ffect 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. </span> <span style="font-size:8pt;"> </span> </p> <p> </p>}, number={3}, publisher={Suat TEKER}