â  using of prediction models is one of the methods of financial performance prediction. financial ratios are employed as predictive variable in prediction models. the main purpose of this study is to compare the incremental information content of accrual and cash ratios for prediction and evaluation of the financial performance of business entities by data mining models. in align with research...

Traditionally, business process analysis is primarily concerned with the identification of structural weaknesses, inefficient capacity utilization or IT deficiencies. Despite this well-founded knowledge about process performance, and despite the increasingly recognized relevance of human capital for business performance, business process analysis efforts rarely touch human resources – except fo...

Statement of investment deposits performance is a separate and supplementary financial statement that is designed with two objectives: 1. Improvement in the level of disclosure and accountability of the banks to the owners of investment deposits as the main providers of the banks’ resources, and 2. Implementation of the IFRS standards on banking business in Iran. In this paper, the principles g...

Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...

Enterprise Performance Analytics entails the systematic utilization of information analytical techniques for performance measurement and control. While possibly overcoming a number conventional analysis problems associated with Management Systems, like info overload, absence cause effect human relationships, lack holistic view business, investigation in area remains infancy its. An extensive it...