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   predicting social responsibility reporting using financial ratios  
   
نویسنده zare bahnamiri mohammad javad ,golkar mahsa ,beiky niloofar
منبع advances in mathematical finance and applications - 2024 - دوره : 9 - شماره : 2 - صفحه:646 -660
چکیده    The purpose of this research is to investigate the prediction of corporate social responsibility reporting using financial ratios. to answer the research question, four prediction models of linear regression, k nearest neighbor, decision tree, and deep learning were investigated. also, 61 financial ratios were used according to previous research using data related to listed and non-listed companies of iran from the years 2012 to 2018. according to the re-sults obtained from the estimation of each of the proposed prediction mod-els, it can be stated that the k-nearest neighbor model has the lowest rmse value, and in fact, this model predicts the amount of social responsibility with less error than other models. the linear regression model with the high-est rmse value has a weaker performance than other models. lstm model and decision tree respectively had the lowest rmse value after the k-nearest neighbor model. as a result, since the lstm model requires a large number of test sam-ples for deeper learning, it could not achieve high performance in the evaluated data set. based on the investigations, it can be stated that the current research does not have a similar example inside or outside of iran.
کلیدواژه corporate social responsibility reporting ,financial ratio ,prediction models.
آدرس university of qom, faculty of economics and management, department of accounting, iran, mehr qom higher education institute, department of accounting, iran, university of qom, department of accounting, iran
پست الکترونیکی ni.beygi@gmail.com
 
     
   
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