Disclosure Model of Capital Accounting Information Based on Immune Particle Swarm Optimization Algorithm

Abstract

The effectiveness of capital market and the allocation of social resources depend on the disclosure of capital accounting information. In order to analyze the tendency of capital accounting information disclosure, this paper proposes a disclosure model of capital accounting information based on immune particle swarm algorithm. There are many factors that affect the tendency of capital accounting information disclosure. We should give priority to corporate governance level and financial status level to construct the impact index system of capital accounting information disclosure. The capital accounting information disclosure model was constructed to establish the functional relationship between each factor variable and disclosure tendency. Particle concentration was maintained through immune memory and self-regulation mechanism to ensure the diversity of the population, which avoids the traditional shortcomings of particle swarm optimization algorithm. Finally, the parameter estimation of capital accounting information disclosure model were completed. The results show that there are four factors affecting the disclosure tendency of capital accounting information, including ownership structure, leverage, growth and audit opinion. The accuracy of the model used in this paper is up to 75%.