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
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Dissertation
China’s corporate tax management and its economic consequences / Zhang Chen
TL;DR: In this paper, the authors analyzed the economic consequences of corporate tax management in China and showed that tax management can promote market value through indirect improvement of firms' profitability and growth, but they need the deployment of a sound and effective corporate governance mechanism.
Journal ArticleDOI
Analyzing the working capital structure and profitability of supermarket chains: an evidence from istanbul stock exchange trade index
TL;DR: In this article, a regression and t-test analysis was conducted to find out if any relationship exists between the selected financial ratios of the firm groups traded in Istanbul Stock Exchange Trade Index (BIST XTCRT) by regression and T-test analyses.
Journal ArticleDOI
Graph-based boosting algorithm to learn labeled and unlabeled data
Zheng Liu,Wei Jin,Ying Mu +2 more
TL;DR: This paper proposes a novel graph-based boosting (GBB) algorithm to learn labeled and unlabeled data and extends GBB, termed as weighted GBB (WGBB), to learn imbalanced data by adding a weighting vector for the labeled data.
The economic worth of cloud computing adoption: A financial analysis
TL;DR: This chapter discusses the development of theoretical Framework and Hypothesis Development for Cloud Computing, a model for Firm Performance in Information Systems.
Journal ArticleDOI
Performance Evaluation of Industrial Firms Using DEA and DECORATE Ensemble Method
TL;DR: It is shown that financial variable and ratio averages are points of reference to evaluate and measure firms’ future financial performance as well as that of other similar firms in the same sector.
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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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.
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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.