Microprocessors and Microsystems 83 (2021) 103973

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Microprocessors and Microsystems

journal homepage: www.elsevier.com/locate/micpro

Corporate accounting information disclosure based on FPGA and

neural network
Xingfu Zhang
School of Finance and Economics, Anhui Technical College of Industry and Economy, Hefei, Anhui, 230051, China

A R T I C L E I N F O A B S T R A C T

Keywords: Corporate accounting information is a measure of the company’s accounting and external reporting systems. It is
Corporate accounting information routinely disclosed, which is quantitative data on its financial position and performance audit. The corporate
Neural network (NN) accounting information system contains confidential information that needs to be secured. The consequences of
FPGA
unauthorized access are data loss from identity theft issues. To solve the problem, encrypt and decrypt the
Authorized person
Unauthorized person
sensitive corporate accounting information and product the data using the proposed algorithm Neural Network
Encryption (NN) and Field Programmable Gate Array (FPGA) is used to classify the corporate accounting information
Decryption authorized person and unauthorized person. When one authorized user accesses the corporate account infor­
mation, it generates the secret critical process. The proposed algorithm unauthorized person cannot access the
information is not allowed for stealing. Encryption is the process of converting to something as random and
meaningless as direct text data. Decryption is the process of restoring the ciphertext plaintext.

1. Introduction systematically implement appropriate measures to systematically pro­

Corporate accounting information is the essential inputs to the
economy of decision-making based on any of the information. The pri­
mary input attributes, but it is a respectable decision-making task or
assigned, do not know whether there is any structure in one research if
there is a need to play the assumed role. The same top reputation desire
has been shown to collapse, and so on in the world-class financial in­
stitutions who need to increase the pressure a little bit of the best of the
recent increase has been disclosed. Still, the company report, which uses
a recently expanded amount of information disclosed in the report, in­
creases the financial and investment community’s pressure to disclose
the primary source.
Corporate accounting information can pursue a specific purpose,
such as availability, integrity, confidentiality, accountability, and ensure
an increase in corporate finance and banking operations. Security pol­
icies can be achieved by monitoring and updating and monitoring pro­
cesses, information security risk assessment, and control strategy
implementation monitoring and updating the creative process instead of
a series of one-time events. Variable of security risk, threat, contains
vulnerability attack technique, Mumbai, the expected frequency of the
India of the attack, the defenses’ posture of business and technology, and
financial institutions of financial institutions. These standards use the
best control, quantify the level of risk acceptable practice, and
tect the confidentiality, integrity, and availability of information man­
agement. Technical control is through identity management, access
control, enhanced technology, firewall technology, and encryption
technology.
Voluntary disclosure of corporate information is a way necessary for
outsiders to manage corporate governance and performance. Under the
Financial Accounting Standards Board, in addition to the meaning of
"voluntary disclosure," there is no mandatory scope without the finan­
cial statements that are required by generally accepted accounting
principles. If the company selects voluntary information, its profits as­
sume that it would outweigh the costs—the basis of two corporate
governance principles and accounting interconnected on transparency
and accountability. Performance is expected to strengthen, resulting in a
significant operation and management mechanism of the capital market.
One of the many strategies used to attract investors is occupied publi­
cation limited time enterprise performance predictions. However, the
extent that this bulge is achieved will depend on the following ac­
counting information’s reliability. More specifically, accurate account­
ing information plays its role as a reliable trust need to capture the
current investment and future economic conditions.
Using the company’s characteristics as an independent variable in
the disclosure of both developed and developing countries and for
example, using nine variables (company size, profitability, leverage,

E-mail address: Zhang3688fu@163.com.

https://doi.org/10.1016/j.micpro.2021.103973
Received 15 December 2020; Received in revised form 5 January 2021; Accepted 11 January 2021
Available online 12 January 2021
0141-9331/© 2021 Elsevier B.V. All rights reserved.
X. Zhang
Fig. 1. Proposed Diagram.
government ownership, institutional ownership, foreign ownership, in­
ternal audit activities, the dual leadership, auditing, and type). Volun­
tary Disclosure factor in determining China’s stock market is (company
size, in situ assets, liquidity, leverage type of audit, the diffusion of
ownership, state ownership, non-executive directors, the legal envi­
ronment, and the use of intermediaries in return) researchers share­
holders’ equity variables.
The disclosure’s effect increased to the stock price is likely to be of
interest to investors and stakeholders, such as significant policymakers
and regulatory authorities. Two levels of information play a vital role in
a disclosure to find the relationship between the variables is; also, the
type of disclosure is the only. For high-analysts and the company, under
the company’s understanding of the history and background, prospects
and non-financial information to analysts and company information low
as information disclosure, disclosure of additional needs. The integra­
tion of to meet users’ diverse information needs as financial, non-
financial" information. The term non-financial is the relationship be­
tween such resources, environmental issues, and information. The ex­
pectations of management for future performance refer to it requires
that they be guaranteed an accurate user report. At the same time, you
can identify the business, financial performance, and location connec­
tion. The corporate accounting information report is not considered a
costly burden to keep the information needs of more complete stake­
holders. At first glance, this is why it is a step forward with tangible
benefits to many commercial entities. That’s why 80% of large com­
panies have continued mainly due to starting per the Global Reporting
Initiative (GRI) guidelines reported in 40 countries worldwide. A group
of eight and a twenty-first group is committed to reforming these
countries to improve transparency and disclosure. Transparency Inter­
national started this movement from the oil and gas industry, has wit­
nessed a significant improvement of the mandatory and voluntary
disclosure of levels because of it. The new law has had a slower impact,
but it has led to the first improvement.
2. Related work
A legal strategy is to find a positive performance evaluation and
corrective measures stressed to eliminate or minimize the bad news [1].
The so-called derived in this study of great concern, experts from the
display information, is an essential indicator of the quality of monitoring
and reporting on Corporate Social Responsibility (CSR) [2]. Findings
have considered only one type of corporate social responsibility
Disclosure Company.
The value of the continuous or terminal, for example, image results
in most of the interesting suggests (impressions) visualized as a financial
number viewed through the dismantling, the value of the entire zoom
enterprise lenses [3]. Addiction, although the absolute conclusion value
of the company is excluded, the feasibility is still sufficient [4]. Several
levels show a plurality of ambiguity in the number of aggregates; it is
2
Microprocessors and Microsystems 83 (2021) 103973
possible.
Return on Equity (RoE) also develops and implements its financial
strategy point of view of an important factor [5]. Provided that the
effectiveness of the use of capital for investors. Its decline may signal the
company’s financial situation deteriorated, but the increase in revenues
can be seen as a shareholder wealth symptom [6]. If the stock price will
be displayed an upward trend, it results obtained by, in the case, which
is the payment of dividends to earnings, investment in the company, will
be attractive to investors.
It provides evidence suggesting that entrepreneur cognitive out­
comes across the material objects, the fuselage interaction, and recursive
social system drug interactions. The research results show that the
unilateral consideration of the creative cognitive system cannot capture
the integrity of entrepreneurs’ cognition [7]. Thus, research results have
been adopted to find entrepreneurs’ perceptions in the empirical en­
trepreneur’s individuals and context [8].
In recent years, online social networks’ security has become a matter
of common concern [9]. In olfactory neurons seek and find account theft
is to ensure the safety of the online social platform is very important. The
authors describe a new method to detect, based on the analytic hierar­
chy, teacher account damage [10]. Detection decisions are taken, and
change the threshold value is used to obtain different detection results.
A theory of legitimacy indicates that the company’s communication
strategy is to maintain or restore a lousy news agency [11]. Previous
studies on socially responsible disclosure focused on selecting and
omitting information rather than presenting it [12]. The performance’s
actual organization’s lack of consideration, recorded in the following
strategies, uses the reality distorted that the company is feasible.
The method of extending the sensitivity range of the fuzzy expert
analysis (evaluation) and having the characteristics of integrity, trans­
parency, and reliability of a process for details or decision-maker
(management) prediction [13]. Finally, the method makes the cabin a
relatively fast estimate and will light a different value than just a release
(most likely) the possibility of value [14].
The slotting effect is incorporated from the sub-model. The 3-D
boundary condition and current vector represent the three-
dimensional spiral current imposed on the potential magnet loop [15].
Proposed with polarity, the sample axis, and magnetic loss will act as
permanent magnets on rare earth in a computer program setting pro­
gram by tracking the activity in sections of the circular arc [16].
A feed-forward multilayer perceptron neural network structure
because it is suitable as a simple classification and to achieve a serial
computer [17]. Compared to pre-neural network accounts and joint
management, the study also focused on selecting useful and robust
learning algorithms [18]. In combination with the characteristics of
dispersion of complexity and fiscal data in question, the scale of the
problem, the learning algorithm must ensure convergence without
oscillation. It is to be used in such problems before you can need a
relatively high speed.
X. Zhang
Fig. 2. FPGA based corporate accounting information.
The encrypted image is reconstructed and restored to the image
network’s original image decrypted image [19]. To facilitate the
exploitation of data directly from the privacy protection of the envi­
ronment, the region of interest mining network has to extract the
encrypted image made things interesting.
Selective encryption is Data Stream Manager (DSM) methods,
confidentiality, ensuring multiple atmospheric sensed data streams meet
the data integrity [20]. The method is based on two essential concepts:
the shared key is re-initialized without re-transmission, the shared key is
updated using the DSM, encryption within the uninterrupted data
stream, it will be a seamless critical refresh process of
encoding/decoding.
3. Materials and methods
Corporate financial information asymmetry in reducing agency costs
between management and investors plays a vital role in disclosing in­
formation. It also reduces the cost of capital, increases the volume of
communication, and reduces share output fluctuations, resulting in in­
formation disclosure quality. Rapidly improve the corporate account
information; to continue to grow, they need security and privacy fea­
tures. The proposed algorithm Neural Network (NN) is used to classify
the corporate account information authorized person or unauthorized
person. Encryption is the encoding, only legitimate users can access data
and information on the way it is, and an unauthorized person cannot
process.
Fig. 1 shows the corporate accounting information authorized users
3
Microprocessors and Microsystems 83 (2021) 103973
to encrypt data for security purposes. Neural Network classifies the
authorized person or unauthorized person, and authorized persons
decrypt the accounting information.
3.1. Corporate accounting information disclosure
Management of corporate accounting information is related to the
implementation of control responsibilities, the relationship between
accountability, shareholders, board members, and managers to achieve
its target company’s internal facilities. Corporate accounting informa­
tion management is a company guidance and management system.
Challenges in corporate management, treatment of accountability
trading rights and the shareholders, the Board of Directors, and infor­
mation disclosure are shareholders’ roles.
3.2. Encryption using advanced hash encryption standard algorithm
Encryption is maintaining confidentiality because it ensures unau­
thorized access to information on the prevention and data security; the
Advanced Hash Encryption Standard (AHES) algorithm, to provide the
best security, uses a unique structure to encrypt data. AHES is the best
ability to protect sensitive data from the attacker and not steal encrypted
data. AHES keys having three different sizes, such as AHES processing
capacity of 128,192,256 bits, and each of these has a password block size
of 128 bits. The first stage of each round begins with the sub bytes
conversion. This position depends on the state of the nonlinear S-box
instead of another byte. Multiplication and Confusion According to
X. Zhang Microprocessors and Microsystems 83 (2021) 103973

Fig. 3. Circuit Diagram.

Shannon’s policy, encryption algorithms’ design plays a vital role in

Table 1
obtaining more security. AHES algorithm generates the secret key. It
Simulation Parameters.
encrypts the accounting information for secure data communication.
Algorithm Steps Parameters Values
Start Tool Visual Studio
Step 1: Generate secret key (s) Language C#
Step 2: Calculate the length of the message Protocol TCP
Database SQL
Step 3: Encrypt the information using AHES
Stop
The algorithm steps provide corporate accounting information
encryption for secure data communication process.

3.3. Decryption

Decryption processing involves encryption data back into the orig­

inal format of the recipient’s understanding. Similarly, the delete key
from the password encrypted part of the same private location at the
receiver side generates the described execution start side while sending
the encryption and decryption processes (connection establishment).

3.4. Neural network

With the flexibility of Neural Networks, it is possible to analyse the
incomplete data, an advantage that - will be added. The nonlinear flow
of data in a communication network is another aspect that affects this
selection. Because they represent the Neural Network’s output as a
probability, the NN’s output can work as a prediction. So, the Neural
Network (NN) classifies corporate accounting information as an autho­
rized person or unauthorized person. The proposed algorithm of unau­
thorized persons cannot access the information and is not allowed for
stealing.
Fig. 2 shows Field Programmable Gate Array (FPGA) also stores a
plurality of bitstreams in the external flash memory. Then, you can
choose between tracks and provides multiple functions. Master Serial
Peripheral Interface (SPI) and Bits per inch mode are supported, multi-
boot, to FPGA re-configuration, will start by using the internal program
command.
Fig. 4. Analysis of encryption and decryption performance.
4. Result and discussion
This section describes the proposed implementation process of the
proposed algorithm Neural Network (NN), compared to other existing
Data Stream Manager (DSM) and Support Vector Machine (SVM).
This Fig. 3 describes the design and digital modulation scheme and
implemented on the FPGA. The simulation system in MATLAB Simulink
environment and System Generator, FPGA design tools to be made.
Table 1 shows the simulation parameters using a visual studio with
SQL proposed algorithm compared to other existing methods.

4
X. Zhang Microprocessors and Microsystems 83 (2021) 103973

4.3. Analysis of time complexity

Time how long it is easy to estimate the complexity of a program is

running. Run program run-time compiler and processor accurate
computation) The type of system or the speed, which is table 2 shows the
complexity of the very labour-intensive process for corporate accounting
information.
Fig. 6 shows the analysis of time complexity. The proposed algorithm
provides a 30 Ms. The existing methods results are Support Vector Ma­
chine (SVM) result is 40 Ms, and the Data Stream Manager (DSM) result
is 45 ms.
Fig. 5. Analysis of Classification.
5. Conclusion

Table 2 Corporate accounting information is a measure of the company’s

Analysis of Time complexity. accounting and external reporting systems. It is routinely disclosed,
Time in (ms) NN SVM DSM which is quantitative data on its financial position and performance
10 15 20 25
audit. Corporate accounting information uses data encryption and
20 20 25 30 transaction data to provide security of information records. The pro­
30 25 30 35 posed NN algorithm of unauthorized persons cannot access the infor­
40 30 40 45 mation and is not allowed for stealing. The proposed results are
encryption and decryption performance result is 90%, and the time
complexity result is 30 ms.

Declaration of Competing Interest

We declare that we have no conflict of interest.

Acknowledgement

Key research project of Humanities and Social Sciences in Colleges

and universities of Anhui Province: Research on the development
strategy of accounting service outsourcing industry in Anhui Province
under the background of cloud accounting (Project No.: SK2018A0817).

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Fig. 6. Analysis of Time complexity.
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Corporate accounting information asymmetry in reducing agency
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