Disclosure Model of Capital Accounting Information Based on Immune Particle Swarm Optimization Algorithm
Yu Ni · Academic Journal of Business & Management · 2023
In order to analyze the tendency of capital accounting information disclosure, a capital accounting information disclosure model based on immune particle swarm optimization is proposed. From the level of corporate governance and financial status of enterprises to analyze and determine the factors that may affect the tendency of capital accounting information disclosure, the construction of enterprise capital accounting information disclosure impact index system; Based on this index, the model of capital accounting information disclosure is constructed, and the functional relationship between each factor variable and disclosure tendency is established. The immune system was used to optimize the particle swarm optimization algorithm, and the immune memory and self-regulation mechanism were used to maintain the particle concentration, ensure the diversity of the population, and avoid the disadvantage of particle swarm optimization algorithm easily falling into the local optimal solution. The immune particle swarm optimization algorithm was used to complete the parameter estimation of the capital accounting information disclosure model. The results show that the four factors of ownership structure, financial leverage, growth and audit opinion affect the disclosure tendency of capital accounting information of enterprises, and the accuracy of the research model for capital accounting information disclosure tendency analysis reaches 75%.