Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/28948
Autoria: | Trigueiros, D. Taffler, R. |
Data: | 1996 |
Título próprio: | Neural networks and empirical research in accounting |
Título da revista: | Accounting and Business Research |
Volume: | 26 |
Número: | 4 |
Paginação: | 347 - 355 |
Referência bibliográfica: | Trigueiros, D., & Taffler, R. (1996). Neural networks and empirical research in accounting. Accounting and Business Research, 26(4), 347-355. https://dx.doi.org/10.1080/00014788.1996.9729524 |
ISSN: | 0001-4788 |
DOI (Digital Object Identifier): | 10.1080/00014788.1996.9729524 |
Resumo: | This article seeks to provide an overview of the potential role of neural network (connectionist) methodology in empirical accounting research. It highlights how the accounting task domain differs substantially from those for which neural network techniques were originally developed. A non-technical overview of neural network methodology is given along with guidelines to help accounting researchers interested in applying these new tools to recognise the potential dangers and strengths underlying their use. An illustrative example is provided. The paper suggests research areas in accounting where neural network approaches could make a potential contribution. Explicit recommendations for prospective authors are made. |
Arbitragem científica: | yes |
Acesso: | Acesso Aberto |
Aparece nas coleções: | ISTAR-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Tamanho | Formato | |
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article_34146.pdf | 209,66 kB | Adobe PDF | Ver/Abrir |
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