The use of machine learning algorithms for the study of business profitabilitya new approach based on preferences

  1. Andrés Domingo, Javier 1
  2. Lorca Fernández, Pedro 1
  3. Bahamonde Rionda, Antonio 1
  4. J. J. del Coz
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

Journal:
The International Journal of Digital Accounting Research

ISSN: 1577-8517

Year of publication: 2004

Volume: 4

Issue: 8

Pages: 99-124

Type: Article

DOI: 10.4192/1577-8517-V4_4 DIALNET GOOGLE SCHOLAR lock_openArias Montano editor

More publications in: The International Journal of Digital Accounting Research

Sustainable development goals

Abstract

In recent years, researchers in the Field of Artificial Intelligence have developed a learning technique, namely, preference learning, that is suitable to be used for economic analysis. The present research empirically tests one of these models, which consists of a combination of LACE and RFE algorithms. The problem of forecasting the profitability of Spanish companies upon the basis of a set of financial ratios is used as a benchmark. The model provides forecasted rankings, which are a kind of information that is more useful for the economic analysts than the forecasted class memberships that traditional machine learning techniques provide.

Data source: Dialnet