Intelligent Systems in Accounting, Finance and Management最新文献_第4页

Predicting base station return on investment in the telecommunications industry: Machine-learning approaches 预测基站在电信行业的投资回报率：机器学习方法

Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-03-07 DOI: 10.1002/isaf.1530

Cihan Şahin

{"title":"Predicting base station return on investment in the telecommunications industry: Machine-learning approaches","authors":"Cihan Şahin","doi":"10.1002/isaf.1530","DOIUrl":"https://doi.org/10.1002/isaf.1530","url":null,"abstract":"<p>Investment in the right location ensures sustainable competition. In the telecommunication sector, the number of base stations (BSs) is one of the most significant investment parameters. When a potential BS is subject to be selected, practitioners will first consider investing in a BS where the return on investment (ROI) is highest. Therefore, the quantifiable objectives are distinctly defined, as it makes sense to choose maximizing features that raise per unit investment. This study provides a solution to evaluate the best BS installation alternative with machine-learning approaches as well as to estimate ROI value by changing the properties that affect the ROI value. For this purpose, the estimation performance of logistic regression, random forest, and XGBoost methods are compared and further strengthened by random forest hyperparameter optimization to provide the best performance. The model, with a success rate of 98.7% according to the \u0000<math>\u0000 <mi>F</mi></math>-score, showed that it was a robust algorithm. The three most essential features for the ROI value are determined to be voice traffic, data traffic, and frequency cost. These parameters enable a review of the prediction results of telecommunications managers and planning specialists responsible for BS investment.</p>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 1","pages":"29-40"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50124431","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: 0

Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data 利用谷歌趋势追踪全球对《国际财务报告准则》的兴趣：来自大数据的证据

Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-02-11 DOI: 10.1002/isaf.1529

Yuqian Zhang

引用次数: 1

Hedging role of stablecoins 稳定币的套期保值作用

Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-02-01 DOI: 10.1002/isaf.1528

Yosuke Kakinuma

引用次数: 1

How the quality of initial coin offering white papers influences fundraising: Using security token offerings white papers as a benchmark 首次代币发行白皮书的质量如何影响筹款：以安全代币发行白皮书为基准

Intelligent Systems in Accounting, Finance and Management Pub Date : 2023-01-04 DOI: 10.1002/isaf.1527

Shih-Chu Chou, Zhe-An Li, Tawei Wang, Ju-Chun Yen

{"title":"How the quality of initial coin offering white papers influences fundraising: Using security token offerings white papers as a benchmark","authors":"Shih-Chu Chou, Zhe-An Li, Tawei Wang, Ju-Chun Yen","doi":"10.1002/isaf.1527","DOIUrl":"https://doi.org/10.1002/isaf.1527","url":null,"abstract":"<div>\u0000 \u0000 <p>In recent years, many initial coin offerings (ICOs) scams have been reported, attracting attention to this relatively new and unregulated ICO market, which lacks disclosure requirements and therefore suffers from intensifying problems of information asymmetry inherent in crowdfunding. As a prospectus-type document, an ICO white paper serves as a major means of voluntary disclosure practices adopted by ventures seeking external financing. Given the importance of an ICO white paper and the difficulty of assessing its quality, we propose to benchmark it against white paper content for security token offerings (STOs)—a more regulated ICO subset. Using the similarity of ICO white papers with STO white papers to proxy for disclosure quality, we document that the ICO campaigns that have white papers more similar to STO white papers are more likely to raise funding successfully. Our findings provide implications for policymakers, ICO fundraisers, and investors on the importance of white paper quality.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"30 1","pages":"3-18"},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50120081","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: 0

Digitization, digitalization, and digital transformation in accounting, electronic commerce, and supply chains 会计、电子商务和供应链的数字化、数字化和数字化转型

Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-12-15 DOI: 10.1002/isaf.1524

Daniel E. O'Leary

引用次数: 2

Increasing the utility of performance audit reports: Using textual analytics tools to improve government reporting 提高绩效审计报告的效用:使用文本分析工具改进政府报告

Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-12-07 DOI: 10.1002/isaf.1526

Huijue Kelly Duan, Hanxin Hu, Yangin (Ben) Yoon, Miklos Vasarhelyi

引用次数: 0

Constructing a personalized recommender system for life insurance products with machine-learning techniques 利用机器学习技术构建个性化寿险产品推荐系统

Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-11-28 DOI: 10.1002/isaf.1523

Hyeongwoo Kong, Wonje Yun, Weonyoung Joo, Ju-Hyun Kim, Kyoung-Kuk Kim, Il-Chul Moon, Woo Chang Kim

引用次数: 2

Massive data language models and conversational artificial intelligence: Emerging issues 海量数据语言模型和会话式人工智能:新兴问题

Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-09-16 DOI: 10.1002/isaf.1522

Daniel E. O’Leary

引用次数: 9

Effects of classification, feature selection, and resampling methods on bankruptcy prediction of small and medium-sized enterprises 分类、特征选择和重采样方法对中小企业破产预测的影响

Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-09-15 DOI: 10.1002/isaf.1521

Lenka Papíková, Mário Papík

{"title":"Effects of classification, feature selection, and resampling methods on bankruptcy prediction of small and medium-sized enterprises","authors":"Lenka Papíková, Mário Papík","doi":"10.1002/isaf.1521","DOIUrl":"10.1002/isaf.1521","url":null,"abstract":"<div>\u0000 \u0000 <p>Small and medium-sized enterprises are the pillars of an economy, and their poor performance has a negative impact on living standards of population and country development. This study analyzes real-life data of 89,851 small and medium-sized enterprises, out of which 295 have declared bankruptcy. The analysis is performed via 27 financial ratios. The study framework combines seven classifications and three resampling and seven feature selection methods. Out of all classification methods applied, CatBoost has achieved the best results for all combinations of resampling and feature selection methods. CatBoost surpassed the results of other classification methods for the area under curve parameter, achieving a value of 99.95%. The application of resampling methods on different classification models has not identified a statistically significant level of improvement in any of the resampling methods. This finding has also been observed for feature selection methods. Based on these findings, we assume that individual resampling and feature selection methods do not improve model performance compared with the original imbalanced sample's results. Our results suggest that, even though the data sample may be significantly imbalanced with a minority of bankrupt companies, most classification algorithms can handle this imbalance and achieve interesting results. Moreover, our findings provide broad practical application for all stakeholders who could need to detect bankrupting companies.</p>\u0000 </div>","PeriodicalId":53473,"journal":{"name":"Intelligent Systems in Accounting, Finance and Management","volume":"29 4","pages":"254-281"},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126923972","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: 2

Application and performance of data mining techniques in stock market: A review 数据挖掘技术在股票市场中的应用与性能综述

Intelligent Systems in Accounting, Finance and Management Pub Date : 2022-08-31 DOI: 10.1002/isaf.1518

Jasleen Kaur, Khushdeep Dharni

引用次数: 4