Artificial neural networks in accounting and finance: modeling issues

Autor:	Carol E. Brown, James R. Coakley
Rok vydání:	2000
Předmět:	Finance Open research Artificial neural network Computer science business.industry Section (archaeology) Selection (linguistics) Accounting Architecture business GeneralLiterature_REFERENCE(e.g. dictionaries encyclopedias glossaries) General Business Management and Accounting
Zdroj:	International Journal of Intelligent Systems in Accounting, Finance & Management. 9:119-144
ISSN:	1099-1174 1055-615X
DOI:	10.1002/1099-1174(200006)9:2<119::aid-isaf182>3.0.co;2-y
Popis:	This article reviews the literature on artificial neural networks (ANNs) applied to accounting and finance problems and summarizes the ‘suggestions’ from this literature. The first section reviews the basic foundation of ANNs to provide a common basis for further elaboration and suggests criteria that should be used to determine whether the use of an ANN is appropriate. The second section of the paper discusses development of ANN models including: selection of the learning algorithm, choice of the error and transfer functions, specification of the architecture, preparation of the data to match the architecture, and training of the network The final section presents some general guidelines and a brief summary of research progress and open research questions. Copyright © 2000 John Wiley & Sons, Ltd.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::6763ab6a499c83c0c7794191f0ec5280 https://doi.org/10.1002/1099-1174(200006)9:2<119::aid-isaf182>3.0.co Zobrazit plný text záznamu Plný text ve formátu PDF