Accounting information systems as tools during financial crises
Journal Title: Journal of Science and today’s world - Year 2016, Vol 5, Issue 1
Abstract
The high social costs associated with bankruptcy have spurred for better theoretical understanding and prediction capability. From initial developments such as Beaver and Altman, the interest of experts, academics and others regarding models of bankruptcy prediction, has intensified, also in the light of the recent global economicfinancial crisis. Bankruptcy of companies appears because of different reason, one of that is financial and economic crisis. In this paper, I investigated application of Genetic Algorithm (GA) and Support Vector Machines (SVM) as tools of accounting information systems in predicting companies' bankruptcy. So doing, having read the review of literature, I found a complete list of financial proportions that showed high capabilities the predicting bankruptcy These variables include measures of liquidity, market-based growth, leverage, and variables related to short-term debt obligations.Then, GA and SVM were applied to classify 140 bankrupt and non-bankrupt Iranian firms listed in Tehran stock exchange (TSE) for the period 2004 to 2010. McNemar test showed that GA approach outperforms SVM to the problem of predicting companies' bankruptcy.
Authors and Affiliations
Shirin Safaee, Hamidreza Shamakhi
Keywords
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