Indian Journal of Science and Technology
DOI: 10.17485/ijst/2012/v5i9.3
Year: 2012, Volume: 5, Issue: 9, Pages: 1-7
Original Article
Mahdi Salehi1*, Behad Kardan2 and Zohresh Aminifard3
1 *Department of Accounting, Ferdowsi University of Mashhad, Iran
2 Department of Accounting, Ferdowsi University of Mashhad, Iran
3 Department of Accounting, Science and Research of Hormozgan Branch, Islamic Azad University, Hormozgan, Iran *[email protected]
*Author For Correspondence
Mahdi Salehi
Department of Accounting
Email: [email protected]
The issue of accounting profit has been noticed from long time by investors, managers, financial analysts and creditors. Due to the importance of dividend per share is disclosed by companies and the role of dividend in decisions and because the most important source of information for investors and managers and other users in the stock, is the forecasted dividend by companies, this study follows to recognize the affecting factors on 23 chemical companies in the Tehran Stock Exchange dividend using genetic algorithms combined with artificial neural network. Finally, the variables affecting the output are used to predict dividends in the model that is by neural network designed. The error is calculated and be the basis of comparison with other methods. The study included chemical companies accepted in Tehran Stock Exchange during 2006-2010. The independent variables in this study are accounting ratios and stock cash dividend is dependent variable
Keywords: Prediction, Dividends, Neural network, binary algorithm
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