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Predicting Material Weaknesses In Internal Control Systems After The Sarbanes-Oxley Act Using Multiple Criteria Linear Programming And Other Data Mining Approaches

Wikil Kwak, Susan Eldridge, Yong Shi, Gang Kou
2011 Journal of Applied Business Research  
criteria linear programming (MCLP) </span><span style="COLOR: black; FONT-SIZE: 10pt; mso-fareast-language: KO">and other data mining </span><span style="COLOR: black; FONT-SIZE: 10pt">method</span><span  ...  <span style="mso-spacerun: yes">&nbsp; </span>Because of mixed results on several profitability measures and marginal predictive ability for the MCLP and other methods used, more research is needed to  ...  In this study, we address this research question by proposing a multiple criteria linear programming (MCLP) and other data mining approaches for the post-SOX prediction of internal control weaknesses using  ... 
doi:10.19030/jabr.v25i6.999 fatcat:kaskazdring4jgdvsrwsl6kjji

Supervised learning for the prediction of firm dynamics [article]

Falco J. Bargagli-Stoffi, Jan Niederreiter, Massimo Riccaboni
2020 arXiv   pre-print
In this contribution, we will illustrate a series of SL approaches to be used for prediction tasks, relevant at different stages of the company life cycle.  ...  Thanks to the increasing availability of granular, yet high-dimensional, firm level data, machine learning (ML) algorithms have been successfully applied to address multiple research questions related  ...  to predict firms' bankruptcies.  ... 
arXiv:2009.06413v1 fatcat:7nuir6ryfza7jcvxwsorelt7p4

Financial Distress Prediction for Chinese Listed Manufacturing Companies

Yibing Chen, Lingling Zhang, Liang Zhang
2013 Procedia Computer Science  
Using the structure of multiple criteria and multiple constraint levels linear programming (MC 2 LP), which allows alterable cutoff, two types of errors can be systematically corrected.  ...  Financial distress prediction can be formulated as a classification problem and accomplished by advanced data mining techniques.  ...  Acknowledgements The authors are very grateful to National Natural Science Foundation of China (Grant No. 71071151, 70921061, 71110107026) for research support.  ... 
doi:10.1016/j.procs.2013.05.088 fatcat:zenctslzwvbkvgm2spr2kar4km


Jason Kasozi, Sam Ngwenya
2010 Corporate Ownership and Control  
Data obtained from McGregor's Bureau of Financial Analysis database was analysed using standard multiple regressions, stepwise regressions and ANOVA techniques to test for financing behaviour.  ...  DECLARATION Student number: 34397981 I declare that THE CAPITAL STRUCTURE PRACTICES OF LISTED FIRMS IN SOUTH AFRICA is my own work and that all the sources that I have used or quoted have been indicated  ...  METHODS OF DATA PROCESSING Subsequent to calculating the variables as indicated above, this study used the Statistical Software for Social Scientists (SPSS) program to conduct the main regression procedure  ... 
doi:10.22495/cocv8i1c6p4 fatcat:fzjynjzeg5bvtayekirmnxrrj4

How Entrepreneurial Firms Prosper while Larger Firms Crumble

P. K. Shukla
2009 International Journal of Business and Management  
for distress prediction.  ...  abnormal return for firm i on day t. and are estimated using transaction data for the 210 trading days up to 30 days prior to the announcement day of the transaction for which the expert valuation was  ...  Now we use "reverse algorithm" of dynamic programming method to solve the whole issue stage by stage, given S=S 1 =6.  ... 
doi:10.5539/ijbm.v4n3p3 fatcat:n6aggtoyanenpnge7qsmzbh6uu

A New Multi-criteria Convex Quadratic Programming Model for Credit Analysis [chapter]

Gang Kou, Yi Peng, Yong Shi, Zhengxin Chen
2006 Lecture Notes in Computer Science  
Instead of looking for the global optimal solution, the proposed model only needs to solve a set of linear equations.  ...  To overcome this difficulty, this paper proposes a Multi-criteria Convex Quadratic Programming model (MCCQP).  ...  The last set is a Japanese firm bankruptcy set (Kwak et al 2005) .  ... 
doi:10.1007/11758549_67 fatcat:ib52qmxjljdg7avtypojzzgkaa


Juda Agung
2003 Buletin Ekonomi Moneter dan Perbankan  
Overall, the results suggest the existence of financial constraints and agency costs for Indonesian firms in raising external funds.  ...  Specifically, the degree of financial frictions should be monitor using various indicators such as firms' financial leverage, firms' access to bank loans and bank's willingness to lend.JEL Classification  ...  Using A.4 and linear homogeneity assumption for F(.)  ... 
doi:10.21098/bemp.v3i1.291 fatcat:mmvvn3rizjf6dohcwrj55redcm

Financial distress prediction using the hybrid associative memory with translation

L. Cleofas-Sánchez, V. García, A.I. Marqués, J.S. Sánchez
2016 Applied Soft Computing  
The experimental results over nine real-life data sets show that the associative memory here proposed constitutes an appropriate solution for bankruptcy and credit risk prediction, performing significantly  ...  While many different neural network architectures have successfully been used to predict credit risk and corporate failure, the power of associative memories for financial decision-making has not been  ...  We would like to thank the Reviewers for their valuable comments and suggestions, which have helped to improve the quality of this paper substantially.  ... 
doi:10.1016/j.asoc.2016.04.005 fatcat:f622tuzyqjgobbxwcsqrrhom3u

Application of machine learning algorithms for business failure prediction

Sinan Aktan
2011 Investment Management & Financial Innovations  
In bankruptcy prediction studies two main approaches can be distinguished.  ...  Shin et al. (2005) used SVM with RBF (Radial Basis Function) for bankruptcy prediction on mid-sized Korean manufacturing firms' dataset.  ... 
doaj:01b8a597eee14ce392ce8073aa3b8ac4 fatcat:ekwm4tlfqfc3vitruwtu3uj5lm


Wenjuan Ruan, Gary Tian, Shiguang Ma
2009 Corporate Ownership and Control  
Here, we use the stochastic frontier approach (SFA) to obtain “cost efficiency” proxy.  ...  Table 1 involves using the following multiple regression reports the distribution of the proportions for PSAPA equations: and PSAQ.  ... 
doi:10.22495/cocv7i2p6 fatcat:2twb67rdqvd75iukh2xhl4ibry

Ten-year evolution on credit risk research: a systematic literature review approach and discussion

Fernanda Medeiros Assef, Maria Teresinha Arns Steiner
2020 Ingeniería e Investigación  
Different steps were followed to select the papers for the analysis, as well as the exclusion criteria, in order to verify only papers with Machine Learning approaches.  ...  Acknowledgments This study was partially funded by PUCPR and by the Coordination for the Improvement of Education Personnel -Brazil (CAPES, represented by thefirst author) and by the National Council for  ...  The authors proposed a Multiple Criteria Linear Programming (MCLP) method to predict bankruptcy, using Korean bankruptcy data after the 1997 financial crisis.  ... 
doi:10.15446/ing.investig.v40n2.78649 doaj:49fab6209b7f4390938e44fa1c83b518 fatcat:tm5glc2tz5hddmlfqaznc5na4q

Business intelligence in risk management: Some recent progresses

Desheng Dash Wu, Shu-Heng Chen, David L. Olson
2014 Information Sciences  
Most business intelligence tools have been used to enhance risk management, and the risk management tools have benefited from business intelligence approaches.  ...  This introductory article provides a review of the state-ofthe-art research in business intelligence in risk management, and of the work that has been accepted for publication in this issue.  ...  such as linear programming, nonlinear programming, game theory, and multicriteria decision analysis.  ... 
doi:10.1016/j.ins.2013.10.008 fatcat:ws3zvt6n4nbpfg5dvnaqueukai


Jianjun Lu, Shozo Tokinaga, Yoshikazu Ikeda
2006 Journal of the Operations Research Society of Japan  
Thls paper deals with the use of neural network rule extraction techniques based on the Genetic PFogramming (GP) to build intelli.ffent alld explanatory evaluation systems.  ...  Recent development in algorithms that extract rules from trained neural networks enable us to generate classificatlon rules in spite of their intrinsically black-bex nature.  ...  These procedure are used to generate a list of lailed firrns satisfying the inclusion criteria, At the next step, we must also gather the data for non-bankruptcy in the fiscal year just before the bankruptcy  ... 
doi:10.15807/jorsj.49.66 fatcat:nxzctcivmjashh62qnuoo45uyq


Tasadduq Imam, Abdullahi Ahmed, Kevin Tickle
2012 Corporate Ownership and Control  
So, we have conceptually mobilized the two main governance approaches (contractual and cognitive) and empirically tested a set of multiple linear regressions for panel data.  ...  Important predictors based on Akaike's Information Criteria in linear predictive models for the response variables Initial Predictors Response Variable Final Predictors Profit Margin is found to be related  ...  Also, mining and utility firms were excluded from the sample for they typically supply little financial or trading data and their pricing behaviour is often determined by quite specific commodity-market  ... 
doi:10.22495/cocv9i2art9 fatcat:ywnmiy2xojbide2we3xh5lwhiy

An insight into the experimental design for credit risk and corporate bankruptcy prediction systems

Vicente García, Ana I. Marqués, J. Salvador Sánchez
2014 Journal of Intelligent Information Systems  
The experimental design should be done carefully for the results to hold significance; otherwise, it might be a potential source of misleading and contradictory conclusions about the benefits of using  ...  We provide some caveats and guidelines for the usage of databases, data splitting methods, performance evaluation metrics and hypothesis testing procedures in order to converge on a systematic, consistent  ...  Also, the multiple (usually conflicting) criteria may give rise to contradictory predictions if an inappropriate single measure is used to evaluate the models.  ... 
doi:10.1007/s10844-014-0333-4 fatcat:loxpyuau4rcmto4atstbn2jdem
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