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The International journal of digital accounting research -- V. 01, n. 02 (2001)
Mostrando recursos 1 - 4 de 4
Statistical techniques vs. SEES algorithm : an application to a small business environment - Andrés, Javier de
The aim of this research is to compare the accuracy of a rule induction classifier system –Quinlan’s SEE5– with linear discriminant analysis and logit. The classification task chosen is the differentiation of the most efficient companies from the least efficient ones on the basis of a set of financial variables. The sample consists of a database containing the annual accounts of the companies located in the Principality of Asturias (Spain), which are mainly small businesses. The main results indicate that SEE5 outperforms logit, but it is not clearly better than discriminant analysis. However, SEE5 models suffer from bigger increases in...
The role of XBRL in Europe - Bonsón Ponte, Enrique
Digital financial statements have been designed under two main hypotheses: The first one considers that human beings are their target audience and the second one assumes that users belong to a specific accounting jurisdiction or capital market. Obviously, these hypotheses are no longer accepted. The former because it is necessary to make machines understand the accounting language to facilitate the automatic exchange of information between softbots and/or software applications. The latter because in order to facilitate securities markets globalization it is necessary to adopt a unique set of international accounting standards. These two needs have to be satisfied. The response...
Issues for auditors designing case-based reasoning systems - Curet, Oliver; Jackson, Mary
This paper examines the main methodological issues to be considered for case-based reasoning (CBR) systems. The advantages of knowledge representation in cases are discussed, giving the rationale for these systems. Many different aspects of design are considered, including user requirements where the system is intended to encourage user learning. A framework for designing such case-based learning and reasoning (CB-LR) systems is discussed. The focus is on feature calibration and case stabilisation processes, together with issues concerning implementation and evaluation of systems.
Identification of linkage between strategic group and performance of Indian commercial banks : a combined approach using DEA and Co-Plot - Nath, Prithwiraj; Mukherjee, Avinandan; Pal, Manabendranath
This paper explores the linkage between strategic grouping and performance of the Indian banking sector. Strategic grouping and performance were identified using published financial information for all public sector banks. Grouping of Indian public sector banks following comparable financial strategy – with similar asset quality, operational efficiency and profitability – was operationalized using the graphical display method of Co-plot. From their position in the two dimensional conceptual map, banks with identical financial performance formed strategic groups with significant positive linkage between better groups and their superior financial performance, which showed their inherent homogeneity in business policy decisions. Relative performance of...