ارائه الگوی اثر درجه شباهت گروهی و کیفیت اطلاعات حسابداری و کیفیت گزارشگری مالی بر ارزش‌گذاری عرضه عمومی اولیه سهام با استفاده از الگوریتم شبکه‌های عصبی مصنوعی

References

Al Atabi, S.J.K., & Khlif, H. (2022). The quality of accounting information in financial reports and its impact on the tax outcome: An applied study in the general tax authority. Specialusis Ugdymas, 1(43), 7399-7420 http://sumc.lt/index.php/se/article/view/1014/795.

Bai, M. (2022). An empirical study on the relationship between stock price information and enterprise innovation management based on information learning mechanism. Computational Intelligence and Neuroscience, 2022, ID 9425405, https://doi.org/10.1155/2022/9425405.

Bastı, E., & Cemil Kuzey, D.D. (2015). Analyzing initial public offerings' short-term performance using decision trees and SVMs. Decision Support Systems, 73, 15-27 https://doi.org/10.1016/j.dss.2015.02.011.

Bourveau, T., Jason, V.C., & Ferdinand, E., & Jochen, P. (2022). Public peers, accounting comparability, and value relevance of private firms’ financial reporting, Review of Accounting Studies https://doi.org/10.1007/s11142-022-09707-y.

Bradshaw, M., Richardson, S., & Sloan, R. (2001). Do analysts and auditors use information in accruals? Journal of Accounting Research, 39(1), 45-74 https://www.jstor.org/stable/2672945.

Brushwood, J.D. (2015). Peer accounting information and the use of peer-based multiples for IPO valuation, Ph.D Dissertation, University of Arizona.

Budianto, K., Rahayu S.M., & Dzulkirom, A.R.M. (2019). Effect of accounting information and non-accounting information on under-pricing ipo and firm value: A study of companies listed on the indonesia stock exchange during period of 2008-2014, Russian Journal of Agricultural and Socio-Economic Sciences, 5(89), doi 10.18551/rjoas.2019-05.09.

Chemmanur, T., & Krishnan, K. (2012). Heterogeneous beliefs, IPO valuation, and the economic role of the underwriter in IPOs. Financial Management, 41(4), 769-811 https://www.jstor.org/stable/23324878.

Chen, X., & Yangbo, W. (2009) IPO pricing of SME based on artificial neural network. DOI: 10.1109/BIFE.2009.

Chhajer, P., Manan Sh., & Ameya, K. (2022). The applications of artificial neural networks, support vector machines, and long–short term memory for stock market prediction. Decision Analytics Journal, 2, 100015 https://doi.org/10.1016/j.dajour.2021.100015.

Daryaei, A., Azizi, P., & Fattahi, Y. (2022). Conservatism and initial public offerings (IPOs) underpricing: An audit quality perspective. Iranian Journal of Finance, 6(4), 125-159 https://www.ijfifsa.ir/article_159066_ dea290d678e968b7d60212fd0688b3da.pdf.

Das, S.R., Debahuti M., & Minakhi, R. (2019). Stock market prediction using Firefly algorithm with evolutionary framework optimized feature reduction for OSELM method. Expert Systems with Applications, 4, 100016 https://doi.org/10.1016/j.eswax.2019.100016.

Dehghan Khanghahi, B., Bahri Sales, J., Jabbarzadeh Kangarluei, S., & Ashtab, A. (2021). The formulation of effective factors pattern on underpricing phenomenon in initial public offering. Financial Management Strategy, 9(3), 177-202 https://jfm.alzahra.ac.ir/article_5729_db7a2920f73a31fc71d9f14a3bbed77a.pdf [In Persian].

Dhyani, B., Abhishek, J., Anurag, B., & Manish, K. (2022). The prediction of closing prices of company stocks using random forests and artificial neural networks. AIP Conference Proceedings, 2481(1), DOI: 10.1063/5.0103754.

Ecker, F. (2014). Information Precision and Long-Run Performance of Initial Public Offerings. Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.12043.

Fathalian, S., Nabavi Chashmi, S. A., & Chirani, E. (2020). Explaining the optimal model of appraisal and pricing of the initial pablic offering using fuzzy multi-criteria decision making techniques, multivariate regression, neural network and genetic algorithm. Financial Engineering and Portfolio Management, 11(42), 195-214 https://fej.ctb.iau.ir/article_672895_9aecb0e2e9d54f97eeb3103a8d9ac130.pdf [In Persian].

Gilbey, K.J., & Purchase, S. (2022). Segmented financial risk tolerances within the standardised initial public offering regulatory environment of the Australian Securities Exchange. Accounting & Finance, 15(2), 201-245 https://doi.org/10.1111/acfi.12943.

Godi Ismail Kennedy, P., Amini, P., Mohammadi Mulqarni, A., & Fatemi, A. (2018). Application of decision tree algorithms in predicting audit quality. Journal of Management Accounting and Auditing Knowledge, 8(32), 224-209 https://journals.srbiau.ac.ir/article_15212_2417a56a9ee937d981622ccdb9bc3218.pdf [In Persian].

Heidari, H., Ahmadi Haji Abadi, S.R., &  Faghih Mohammadi Jalali, M. (2021). Evaluating forecasting ability of stock price by grey models, static and dynamic neural networks (Case study: Insurance companies of Tehran Stock Exchange). Journal of New Researches in Mathematics, 7(33), 165-178 https://sanad.iau.ir/Journal/ jnrm/Article/798064 [In Persian].

Hooshyar, M., Darabi, R., & Fallah, M. (2022). Provide a model of the effect of group companies and accounting information quality on valuation of initial public offering. Empirical Research in Accounting, 12(1), 161-180 https://journal.alzahra.ac.ir/article_6233_9abc8ac74490dbb563b761d16a214f41.pdf [In Persian].

Munshi, M., Patel, M., Alqahtani, F., Tolba, A., Gupta, R., Jadav, N.K., Tanwar, S., Neagu, B.C., & Dragomir, A. (2022). Artificial intelligence and exploratory-data-analysisbased initial public offering gain prediction for public investors. Sustainability, 14, 13406 https://doi.org/10.3390/su142013406.

Namazi, N.R., & Azizi, P. (2021). Investigating the moderating effect of auditing quality on the relationship between financial reporting quality and initial public offerings (IPOS) underpricing. Empirical Studies in Financial Accounting, 18(69), 115-144 https://qjma.atu.ac.ir/article_12646_8d8e8124fcaf9568bfaff752711dd08f.pdf [In Persian].

Nenavath, S., Ashis, K.P., Vinh, V.X. & Rao, B.K. Naik. (2022) Impact of accounting conservatism on IPO under-pricing: evidence from India. Cogent Economics & Finance, 2132641 https://doi.org/10.1080/23322039.2022.2132641.

Paleari, S., Signori, A., & Vismara, S. (2014). How do underwriters select peers when valuing IPOs? Financial Management, 43(4), 731-755 https://www.jstor.org/stable/43280203.

Purnanandam, A., & Swaminathan, B. (2004). Are IPOs really underpriced? Review of Financial Studies, 17(3), 811-848 https://www.jstor.org/stable/3598013.

Rostami, A., Falamarzi, E., & Faroughi, S. (2017). Neuro-genetic structure to valuation of initial public offering. Financial Engineering and Portfolio Management, 8(33), 183-206 https://journals.iau.ir/article_536938_ 6e5bcaf33568ae1fad421c9932e8720f.pdf [In Persian].

Sheikh Ali Shahi, Sumiya and Nakhai, Habibullah (1400). Cross listing and accounting information quality. The fourth international and national conference on management, accounting and law studies, Tehran https://civilica.com/doc/1239158/ [In Persian].

Sonu, C.H. (2022). Information quality and IPO underpricing: The role of underwriter pricing and allocation powers. Pacific-Basin Finance Journal, 75, 101853 https://doi.org/10.1016/j.pacfin.2022.101853.

Wu, D., Xiyuan, M., & David, L.O. (2022) Financial distress prediction using integrated Z-score and multilayer perceptron neural networks. Decision Support Systems, 159, 113814 https://doi.org/10.1016/j.dss.2022.113814.