Intell. Syst. Account. Finance Manag.最新文献_第4页

Combining random forest and copula functions: A heuristic approach for selecting assets from a financial crisis perspective 结合随机森林和联结函数:从金融危机的角度选择资产的启发式方法

Intell. Syst. Account. Finance Manag. Pub Date : 2010-04-01 DOI: 10.1002/isaf.315

G. Luca, Giorgia Rivieccio, P. Zuccolotto

引用次数: 21

The impact of manager philosophy on knowledge management systems 管理者哲学对知识管理系统的影响

Intell. Syst. Account. Finance Manag. Pub Date : 2010-04-01 DOI: 10.1002/isaf.314

D. O’Leary

引用次数: 7

Neural network volatility forecasts 神经网络波动率预测

Intell. Syst. Account. Finance Manag. Pub Date : 2007-07-01 DOI: 10.1002/isaf.288

José R. Aragonés, C. Blanco, Pablo García Estévez

引用次数: 15

A comparison of nearest neighbours, discriminant and logit models for auditing decisions 审计决策的最近邻、判别和logit模型的比较

Intell. Syst. Account. Finance Manag. Pub Date : 2007-05-21 DOI: 10.1002/isaf.283

Chrysovalantis Gaganis, Fotios Pasiouras, Charalambos Spathis, C. Zopounidis

{"title":"A comparison of nearest neighbours, discriminant and logit models for auditing decisions","authors":"Chrysovalantis Gaganis, Fotios Pasiouras, Charalambos Spathis, C. Zopounidis","doi":"10.1002/isaf.283","DOIUrl":"https://doi.org/10.1002/isaf.283","url":null,"abstract":"This study investigates the efficiency of k-Nearest Neighbours (k-NN) in developing models for estimating auditors' opinion, as opposed to models developed with discriminant and logit analyses. The sample consists of 5,276 financial statements, out of which 980 received a qualified audit opinion, obtained from 1,455 private and public UK companies operating in the manufacturing and trade sectors. We develop two industry-specific models and a general one using data from the period 1998-2001, which are then tested over the period 2002-2003. In each case, two versions of the models are developed. The first includes only financial variables. The second includes both financial and non-financial variables. The results indicate that the inclusion of credit rating in the models results in a considerable increase both in terms of goodness of fit and classification accuracies. The comparison of the methods reveals that the k-NN models can be more efficient, in terms of average classification accuracy, than the discriminant and logit models. Finally, the results are mixed as it concerns the development of industry-specific models as opposed to general ones.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"118905635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 35

Executable declarative business rules and their use in electronic commerce 可执行的声明性业务规则及其在电子商务中的使用

Intell. Syst. Account. Finance Manag. Pub Date : 2001-12-01 DOI: 10.1145/508791.508794

G. Antoniou, M. Arief

引用次数: 43

Reorganizing web sites based on user access patterns 基于用户访问模式重组网站

Intell. Syst. Account. Finance Manag. Pub Date : 2001-10-05 DOI: 10.1145/502585.502698

Yongjian Fu, Mario Creado, Chunhua Ju

引用次数: 87

Off-site monitoring systems for predicting bank underperformance: a comparison of neural networks, discriminant analysis, and professional human judgment 用于预测银行业绩不佳的非现场监测系统:神经网络、判别分析和专业人类判断的比较

Intell. Syst. Account. Finance Manag. Pub Date : 2001-09-01 DOI: 10.1002/isaf.201

P. Swicegood, Jeffrey A. Clark

{"title":"Off-site monitoring systems for predicting bank underperformance: a comparison of neural networks, discriminant analysis, and professional human judgment","authors":"P. Swicegood, Jeffrey A. Clark","doi":"10.1002/isaf.201","DOIUrl":"https://doi.org/10.1002/isaf.201","url":null,"abstract":"This study compares the ability of discriminant analysis, neural networks, and professional human judgment methodologies in predicting commercial bank underperformance. Experience from the banking crisis of the 1980s and early 1990s suggest that improved prediction models are needed for helping prevent bank failures and promoting economic stability. Our research seeks to address this issue by exploring new prediction model techniques and comparing them to existing approaches. When comparing the predictive ability of all three models, the neural network model shows slightly better predictive ability than that of the regulators. Both the neural network model and regulators significantly outperform the benchmark discriminant analysis model's accuracy. These findings suggest that neural networks show promise as an off-site surveillance methodology. Factoring in the relative costs of the different types of misclassifications from each model also indicates that neural network models are better predictors, particularly when weighting Type I errors more heavily. Further research with neural networks in this field should yield workable models that greatly enhance the ability of regulators and bankers to identify and address weaknesses in banks before they approach failure. Copyright © 2001 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2001-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133244581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 88

Linear models for minimizing misclassification costs in bankruptcy prediction 破产预测中错误分类成本最小的线性模型

Intell. Syst. Account. Finance Manag. Pub Date : 2001-09-01 DOI: 10.1002/isaf.203

Sudhir Nanda, P. Pendharkar

{"title":"Linear models for minimizing misclassification costs in bankruptcy prediction","authors":"Sudhir Nanda, P. Pendharkar","doi":"10.1002/isaf.203","DOIUrl":"https://doi.org/10.1002/isaf.203","url":null,"abstract":"This paper illustrates how a misclassification cost matrix can be incorporated into an evolutionary classification system for bankruptcy prediction. Most classification systems for predicting bankruptcy have attempted to minimize misclassifications. The minimizing misclassification approach assumes that Type I and Type II error costs for misclassifications are equal. There is evidence that these costs are not equal and incorporating costs into the classification systems can lead to better and more desirable results. In this paper, we use the principles of evolution to develop and test a genetic algorithm (GA) based approach that incorporates the asymmetric Type I and Type II error costs. Using simulated and real-life bankruptcy data, we compare the results of our proposed approach with three linear approaches: statistical linear discriminant analysis (LDA), a goal programming approach, and a GA-based classification approach that does not incorporate the asymmetric misclassification costs. Our results indicate that the proposed approach, incorporating Type I and Type II error costs, results in lower misclassification costs when compared to LDA and GA approaches that do not incorporate misclassification costs. Copyright © 2001 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2001-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134550628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 63

A longitudinal study of applicable decision aids for detailed tasks in a financial audit 对财务审计中具体任务的适用决策的纵向研究

Intell. Syst. Account. Finance Manag. Pub Date : 2001-09-01 DOI: 10.1002/isaf.204

M. Abdolmohammadi, Catherine Usoff

引用次数: 37

Supporting virtual organizations through constraint fusion 通过约束融合支持虚拟组织

Intell. Syst. Account. Finance Manag. Pub Date : 2001-03-01 DOI: 10.1002/isaf.193

A. Preece

引用次数: 1