aDepartment of Accounting, Saravan Branch, Islamic Azad University, Saravan, Iran
bAssociate Professor, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
cDepartment of Economics, Saravan Branch, Islamic Azad University, Saravan, Iran
Online published on 7 October, 2014.
In today's world, where thinking and logical reasoning prevail more than any other period, accounting would not succeed without regard to the theoretical framework and Theoretical Foundations. One of the most important tasks of management is decision making; predictions able to draw the future more clearly, will lead to better decisions. Prediction requires knowledge of quantitative and qualitative data processing. One of the most important quantitative techniques that can assist human in analysis of quality problems are Intelligent Systems (artificial intelligence). research on artificial intelligence began in 50′s by pioneers in the fields of statistics, neuroscience, psychology. By such techniques scientists are trying to use the best and most effective natural methods. This study also attempts to prove the usefulness of accruals (accruals accruals structural and semantic) by using mlp neural network which is one of the techniques of Artificial Intelligence. To select a sample, data related to 60 firms were examined from 1385 to 1387. According to the analysis performed, two points were concluded. Firstly, accruals affect future cash flow operations and forecasts; and secondly, semantic accruals have more augmenter content than structural accruals.
Structural accruals, semantic accruals, neural network mlp, semiotic accruals theory
