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http://hdl.handle.net/10071/28947
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Campo DC | Valor | Idioma |
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dc.contributor.author | Trigueiros, D. | - |
dc.contributor.author | Sam, C. | - |
dc.date.accessioned | 2023-07-06T07:58:42Z | - |
dc.date.available | 2023-07-06T07:58:42Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Trigueiros, D., & Sam, C. (2018). Discovering the optimal set of ratios to use in accounting-based models. International Journal of Society Systems Science, 10(2), 110-131. https://dx.doi.org/10.1504/IJSSS.2018.10013669 | - |
dc.identifier.issn | 1756-2511 | - |
dc.identifier.uri | http://hdl.handle.net/10071/28947 | - |
dc.description.abstract | Ratios are the prime tool of financial analysis. In predictive modelling tasks, however, the use of ratios raises difficulties, the most obvious being that, in a multivariate setting, there is no guarantee that the collection of ratios eventually selected as predictors will be optimal in any sense. Using, as starting-point, a formal characterisation of cross-sectional accounting numbers, the paper shows how the multilayer perceptron can be trained to create internal representations which are an optimal set of ratios for a given modelling task. Experiments suggest that, when such ratios are utilised as predictors in well-known modelling tasks, performance improves on that reported by the extant literature. | eng |
dc.language.iso | eng | - |
dc.publisher | Inderscience | - |
dc.relation | 044-2014-A1 | - |
dc.rights | openAccess | - |
dc.subject | Knowledge extraction | eng |
dc.subject | Financial analysis | eng |
dc.subject | Financial ratios | eng |
dc.subject | Financial technology | eng |
dc.subject | Fintech | eng |
dc.subject | Accounting models | eng |
dc.subject | Bankruptcy prediction | eng |
dc.subject | Financial misstatement detection | eng |
dc.subject | Earnings forecasting | eng |
dc.title | Discovering the optimal set of ratios to use in accounting-based models | eng |
dc.type | article | - |
dc.pagination | 110 - 131 | - |
dc.peerreviewed | yes | - |
dc.volume | 10 | - |
dc.number | 2 | - |
dc.date.updated | 2023-07-06T08:23:14Z | - |
dc.description.version | info:eu-repo/semantics/acceptedVersion | - |
dc.identifier.doi | 10.1504/IJSSS.2018.10013669 | - |
dc.subject.fos | Domínio/Área Científica::Ciências Sociais::Economia e Gestão | por |
iscte.subject.ods | Indústria, inovação e infraestruturas | por |
iscte.identifier.ciencia | https://ciencia.iscte-iul.pt/id/ci-pub-48675 | - |
iscte.journal | International Journal of Society Systems Science | - |
Aparece nas coleções: | ISTAR-RI - Artigos em revistas científicas internacionais com arbitragem científica |
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Ficheiro | Tamanho | Formato | |
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article_48675.pdf | 345,81 kB | Adobe PDF | Ver/Abrir |
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