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  • 1
    Electronic Resource
    Electronic Resource
    Improving Decision Effectiveness of Artificial Neural Networks: A Modified Genetic Algorithm Approach (2003)
    350 Main Street , Malden , MA 02148 , USA . : Decision Sciences
    Decision sciences 34 (2003), S. 0 
    Details
    ISSN: 1540-5915
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This study proposes the use of a modified genetic algorithm (MGA), a global search technique, as a training method to improve generalizability and to identify relevant inputs in a neural network (NN) model. Generalizability refers to the NN model's ability to perform well on exemplars (observations) that were not used during training (out-of-sample); improved generalizability enhances NN's acceptability as a valid decision-support tool. The MGA improves generalizability by setting unnecessary weights (or connections) to zero and by eliminating these weights. Because the eliminated weights have no further impact on the training (in-sample or out-of-sample data), the relevant variables can be identified from the model. By eliminating unnecessary weights, the MGA is able to search and find a parsimonious model that generalizes well. Unlike the traditional NN, the MGA identifies the model variables that contribute to an outcome, helping decision makers to rationalize output and accept results with greater confidence. The study uses real-life data to demonstrate the use of MGA.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1540-5414.2003.02309.x
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    Paper (German National Licenses)
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  • 2
    Electronic Resource
    Electronic Resource
    A Comparison of Selected Artificial Neural Networks that Help Auditors Evaluate Client Financial Viability (2000)
    Oxford, UK : Blackwell Publishing Ltd
    Decision sciences 31 (2000), S. 0 
    Details
    ISSN: 1540-5915
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This study compares the performance of three artificial neural network (ANN) approaches—backpropagalion, categorical learning, and probabilistic neural network—as classification tools to assist and support auditor's judgment about a client's continued financial viability into the future (going concern status). ANN performance is compared on the basis of overall error rates and estimated relative costs of misclassificaticn (incorrectly classifying an insolvent firm as solvent versus classifying a solvent firm as insolvent). When only the overall error rate is considered, the probabilistic neural network is the most reliable in classification, followed by backpropagation and categorical learning network. When the estimated relative costs of misclassification are considered, the categorical learning network is the least costly, followed by backpropagation and probabilistic neural network.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1540-5915.2000.tb01633.x
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    Paper (German National Licenses)
    Fulltext
  • 3
    Electronic Resource
    Electronic Resource
    VOLUNTARY AUDITS IN NEW YORK MARKETS IN 1927: A CASE STUDY (1994)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 21 (1994), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This study examines the demand for audits in the pre-SEC period in the United States. We focus on three hypotheses - monitoring, information, and capital formation - to test the economic incentives prior researchers have posited led to demand for audits. We compare a sample of companies traded in three non-NYSE markets (unregulated) to a sample of NYSE listed companies (regulated). We found that the need to raise capital did increase use of audits, but that neither the monitoring nor information hypotheses explain this early demand. Common stock ratings appeared to be a cost-effective alternative to audits and we found little evidence that audits improved the quality of financial reports.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1994.tb00341.x
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    Paper (German National Licenses)
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  • 4
    Electronic Resource
    Electronic Resource
    Accounting information system issues of FMS (1995)
    Bradford : Emerald
    Integrated manufacturing systems 6 (1995), S. 35-40 
    Details
    ISSN: 0957-6061
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Mechanical Engineering, Materials Science, Production Engineering, Mining and Metallurgy, Traffic Engineering, Precision Mechanics , Economics
    Notes: Examines how FMS affects the accounting information system oforganizations switching to FMS and the traditional accounting practicesthat change after organizations adopt FMS. Highlights some of the newaccounting techniques such as transformation cost and activity-basedcosting and also discusses the strategic impact of FMS.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09576069510076153
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    Paper (German National Licenses)
    Fulltext
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