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:: year 17, Issue 68 (2026) ::
fa 2026, 17(68): 25-48 Back to browse issues page
Modeling Accruals: An Approach to the Intersection of Data-Driven and Expert-Driven Models
Azam Rezaeyan Joibary *
Department of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran.
Abstract:   (38 Views)
The existing literature has examined various dimensions of the optimal accrual model. The present study employed a mixed-methods (qualitative-quantitative) research design. In the qualitative phase, the study sample comprised 22 experts in accounting and auditing. In the quantitative phase, the sample included 171 companies listed on the stock exchange, covering the period from 2011 to 2023. In this phase, 58 variables affecting accruals were analyzed using Bayesian, dynamic, selective, and weighted averaging models. Among these, the dynamic averaging model demonstrated the highest level of accuracy in identifying the optimal accrual model. The qualitative phase utilized a non-linear fuzzy Delphi approach to incorporate expert judgment. The findings indicated that dynamic averaging models outperformed the fuzzy Delphi method in terms of predictive accuracy. Moreover, the dynamic averaging model identified 13 variables as having the most substantial impact on accruals. The results further revealed that all selected variables exhibited a positive and increasing trend over the study period, with abnormal accruals playing a significant role in the financial statements of listed companies.
 
Article number: 2
Keywords: Accruals, Bayesian, Dynamic averaging.
Full-Text [PDF 1742 kb]   (24 Downloads)    
Type of Study: Research | Subject: Special
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Rezaeyan Joibary A. Modeling Accruals: An Approach to the Intersection of Data-Driven and Expert-Driven Models. fa 2026; 17 (68) : 2
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year 17, Issue 68 (2026) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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