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This article focuses on applying and developing aggregate earnings in connecting microenterprise earnings and macroeconomic development. To achieve this goal, this research did a comprehensive bibliometric analysis on macro-accounting on the two most influential databases, namely, Web of Science and Scopus. It used the information visualization software VOSviewer to draw knowledge maps to sort research lines. We also analyzed the research hotspots of macro-accounting in recent years according to the year scale and combined it with the neural network PSO-LSTM model to predict their future development.
Pricing, Income Calc., POS, Accounting Products; FHA and VA News; Georgia and Non-QM.
Posted: Fri, 24 Feb 2023 15:32:31 GMT [source]
Among the two databases, papers on this topic, published in high-impact Q1 and Q2 journals, account for the majority, 57% in WoS, and 81% in Scopus, proving the importance of this topic . Also, this article considers Price’s law to explain the current research status better. Price noticed in his research that there are always a few people who dominate publications within a topic. According to Price’s law, the four scientific research stages are the precursor stage, the exponential growth stage, the consolidation of the body knowledge stage, and the decrease in the production stage.
Accounting income is profitability that has been compiled using the accrual basis of accounting. In general, accounting income is the change in net assets during a reporting period, excluding any receipts from or disbursements to owners. Accounting income shows the results of all operational and financial activities engaged in by a business.
(1) Both use the transactions for income measurement. (2) Both involve measurement and valuation procedures. (3) Capital is an essential ingredient in income determination.
Imagine Ralph earns $50,000 dollars per year salary, after tax, and has $10,000 dollars invested in the stock market. At the end of the year, his stock market investment is worth $15,000. May be used for internal analysis or by specific individuals to assess the opportunity costs that make way for current activities. Though economic profits can involve a lot of assumptions, they can give an approximate answer to the desired direction.
Hence, this research aims at realizing a bibliometric analysis of the existing literature on accounting earnings that affect economic growth to find out the internal relationship between them. Moreover, this research hopes to predict the future development trend of this topic through the neural network model. In a world of certainty and with perfect knowledge, accounting income and economic income as measures of better-offness would be readily determinable and would be identical. With such knowledge, earnings for a period would be the change in the present value of the future cash flows, discounted at an appropriate rate for the cost of money. If a business properly measures costs from an economic perspective, ignoring sunk costs and including opportunity costs, you can conclude that a venture is worth pursuing if it results in an economic profit of zero or better.
According to the Accounting Income And Economic Income ion results of the model, the ranking of the influence of the two databases on the terms of this topic is shown in Table 5. Since this topic is relatively new, neither database has much research, and most are duplicated. Based on the above results, some research involves multiple research lines simultaneously. That makes it impossible to analyze each research area as precisely as in section 3.
Li, “Combining deep https://intuit-payroll.org/ and bibliometric indicator for emerging research topic prediction,” Information Processing & Management, vol. After completing the selection of the model parameters, the 1525 terms from WoS and 180 terms from the Scopus of training data are split into a fixed length of 5, and the data input dimension is 5. Then, the optimization algorithm model is constructed and trained. However, according to the two databases’ outputs, their hotspot co-occurrence terms are not the same, and there are some different terms in each research line. This phenomenon is that even if the research in the two databases is in the same field, the different topics that researchers are concerned with will lead to different co-occurring terms.
This approach values an asset by valuing the claims against the asset. For example, an asset financed with debt and equity has a value equal to the value of the debt plus the value of the equity. Economic depreciation is the decrease in the market value of the investment. Our systems have detected unusual traffic activity from your network. Please complete this reCAPTCHA to demonstrate that it’s you making the requests and not a robot.
The results have implications for security analysts, standard-setters, regulators, and corporate governance. The authors find evidence that accounting earnings are more value relevant than cash flows. The authors also find negative relation of earnings changes with stock returns and argue that this is due to the lower persistence of negative earnings levels and changes. Finally, the authors find that the value relevance of accounting information in Serbia increases after the improvements in capital market regulation. In the forecast of future research of aggregate earnings topic, we first compared the predictive capabilities of the traditional ARIMA model and neural network model and found that the optimization algorithm model performed best. We used it to predict the future active terms of the two databases.
For example, if a person invested $100,000 to start a business and earned $120,000 in profit, their accounting profit would be $20,000. Economic profit, however, would add implicit costs, such as the opportunity cost of $50,000, which represents the salary they would have earned if they kept their day job.
