مدل تحلیل مالی ترکیبی برای پیش بینی شکست کسب و کار
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|51218||2008||7 صفحه PDF||سفارش دهید||3780 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Expert Systems with Applications, Volume 35, Issue 3, October 2008, Pages 1034–1040
Accounting frauds have continuously happened all over the world. This leads to the need of predicting business failures. Statistical methods and machine learning techniques have been widely used to deal with this issue. In general, financial ratios are one of the main inputs to develop the prediction models. This paper presents a hybrid financial analysis model including static and trend analysis models to construct and train a back-propagation neural network (BPN) model. Further, the experiments employ four datasets of Taiwan enterprises which support that the proposed model not only provides a high predication rate but also outperforms other models including discriminant analysis, decision trees, and the back-propagation neural network alone.