Journal ArticleDOI
Measuring firm performance using financial ratios: A decision tree approach
TLDR
Sensitivity analyses indicated that Earnings Before Tax-to-Equity Ratio and Net Profit Margin are the two most important variables, and the CHAID and C5.0 decision tree algorithms produced the best prediction accuracy.Abstract:
Determining the firm performance using a set of financial measures/ratios has been an interesting and challenging problem for many researchers and practitioners Identification of factors (ie, financial measures/ratios) that can accurately predict the firm performance is of great interest to any decision maker In this study, we employed a two-step analysis methodology: first, using exploratory factor analysis (EFA) we identified (and validated) underlying dimensions of the financial ratios, followed by using predictive modeling methods to discover the potential relationships between the firm performance and financial ratios Four popular decision tree algorithms (CHAID, C50, QUEST and C&RT) were used to investigate the impact of financial ratios on firm performance After developing prediction models, information fusion-based sensitivity analyses were performed to measure the relative importance of independent variables The results showed the CHAID and C50 decision tree algorithms produced the best prediction accuracy Sensitivity analysis results indicated that Earnings Before Tax-to-Equity Ratio and Net Profit Margin are the two most important variablesread more
Citations
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Journal ArticleDOI
City adjustments as the main factor of success of urban and peri-urban farms-empirical evidence from the Ruhr Metropolis.
TL;DR: In this paper, a web survey was conducted among 199 professional urban and peri-urban farms in the Ruhr Metropolis (Germany), where agriculture has a comparably high level of significance in current land use.
Capitalization Strategies for Small Business Sustainability
TL;DR: Basch et al. as mentioned in this paper proposed capitalization strategies for small business sustainability, which are based on the requirements for the degree of Doctor of Business Administration (DBA) degree.
Dissertation
Assessing the relationship between integrated reporting and financial indicators of selected JSE companies
Journal ArticleDOI
Core Predictors of Debt Specialization: A New Insight to Optimal Capital Structure
Kanwal Iqbal Khan,Faisal Qadeer,Mário Nuno Mata,Mário Nuno Mata,José Chavaglia Neto,Qurat ul An Sabir,Qurat ul An Sabir,Jéssica Nunes Martins,José Filipe +8 more
TL;DR: In this article, a study has validated debt specialization by showing that short-term debts maintain their position over the years and remain the most popular type of loan among Pakistani firms, and a comprehensive view of the cross-sectional differences among the firms involved in debt specialization is provided.
The effect of risk management and operational information disclosure practices on public listed firms' financial performance
TL;DR: In this paper, the effect of risk management and operational information disclosure on financial performance of public listed firms in Malaysia was examined using 318 annual reports over a three-year period of Bursa Malaysia as the study sample.
References
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Book
Discovering Statistics Using SPSS
Andy P. Field,Jeremy N.V. Miles +1 more
TL;DR: Suitable for those new to statistics as well as students on intermediate and more advanced courses, the book walks students through from basic to advanced level concepts, all the while reinforcing knowledge through the use of SAS(R).
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Classification and Regression Trees.
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C4.5: Programs for Machine Learning
TL;DR: A complete guide to the C4.5 system as implemented in C for the UNIX environment, which starts from simple core learning methods and shows how they can be elaborated and extended to deal with typical problems such as missing data and over hitting.
Book
Data Mining: Practical Machine Learning Tools and Techniques
TL;DR: This highly anticipated third edition of the most acclaimed work on data mining and machine learning will teach you everything you need to know about preparing inputs, interpreting outputs, evaluating results, and the algorithmic methods at the heart of successful data mining.
Journal ArticleDOI
Classification and regression trees
TL;DR: This article gives an introduction to the subject of classification and regression trees by reviewing some widely available algorithms and comparing their capabilities, strengths, and weakness in two examples.