The Role Of Decision Tree in Enhancing Predication for the Relation Between Earnings Persistence and Environmental Sustainability Disclosure Indexز

Abstract

The Researcher aimed in this research is to test the effect of artificial intelligence tools, represented by the decision tree, on the accuracy of the relationship between the continuity of profits and the index of disclosure of sustainable development for Egyptian companies. Through a sample of 72 companies, the researcher reached the ability of the tree to accurately interpret the change in disclosure of current sustainable development, as proven. A t-test for CPU training time showed that all classifiers were shown to have significantly lower CPU time (data processing speed) for this model after using the Artificial Intelligence tools. Which indicates the importance and efficiency of the model using the decision tree as one of the Artificial Intelligence tool based on sample of Egyptian Companies in interpreting the relationship on the accuracy of the relationship between the continuity of profits and the index of disclosure of sustainable development for Egyptian companies.