Investigating Revenue Smoothing Thresholds That Affect Bank Credit Scoring Models: An Iranian Bank Case Study

Seyed Mahdi Sadatrasoul; Omid Mahdi Ebadati; Amir Amirzadeh Irani

Volume 11, Issue 1 , January 2023, , Pages 131-148

https://doi.org/10.22044/jadm.2023.11982.2346

Abstract
  Companies have different considerations for using smoothing in their financial statements, including annual general meeting, auditing, Regulatory and Supervisory institutions and shareholders requirements. Smoothing is done based on the various possible and feasible choices in identifying company’s ...  Read More

A Hybrid Business Success Versus Failure Classification Prediction Model: A Case of Iranian Accelerated Start-ups

Seyed M. Sadatrasoul; O. Ebadati; R. Saedi

Volume 8, Issue 2 , April 2020, , Pages 279-287

https://doi.org/10.22044/jadm.2020.8248.1963

Abstract
  The purpose of this study is to reduce the uncertainty of early stage startups success prediction and filling the gap of previous studies in the field, by identifying and evaluating the success variables and developing a novel business success failure (S/F) data mining classification prediction model ...  Read More