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Journal articles on the topic 'Classification of financial results'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

RZAEVA, T., and O. SEREVETNYK. "FINANCIAL RESULTS AND DIRECTIONS OF THEIR ANALYSIS ACCORDING TO FINANCIAL STATEMENT INDICATORS." Herald of Khmelnytskyi National University. Economic sciences 282, no. 3 (2020): 121–24. https://doi.org/10.31891/2307-5740-2020-282-3-22.

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The aim of the article is to study the theoretical approaches to understanding the concept of financial result and substantiate the directions of its evaluation in accordance with the needs of financial analysis. The article considers theoretical approaches to understanding the essence of the concept of financial result. The main shortcomings in understanding the concept are outlined. The final result of the enterprise as a state of use of enterprise resources is presented. The expediency of the analysis of intermediate and final financial results is emphasized. The final financial result is p

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Степаненко, О.І. "Інтерпретація обліково-економічної категорії "фінансові результати", їх класифікація". Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство, № 41 (7 червня 2022): 112–17. https://doi.org/10.32782/2413-9971/2022-41-21.

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The financial result is the final expression of the business processes of the enterprise: supply, production, sales, for the implementation of which requires constant capital of the owners. In the context of modern scientific research, the economic and accounting nature of the category "financial results" is analyzed. Approaches to understanding the financial results of the enterprise are highlighted, its qualitative characteristics are outlined. The results of the study showed that the financial result is the difference between income and expenses incurred, and its form of expression is profi

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BORISOV, Svyatoslav E. "Categorizing digital assets into digital financial and non-financial ones." Finance and Credit 30, no. 1 (2024): 177–93. http://dx.doi.org/10.24891/fc.30.1.177.

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Subject. This article deals with the issues related to digital assets. Objectives. The article aims to classify digital assets into financial and non-financial ones based on their essence. Methods. For the study, I used analysis, classification, and the inductive approach. Results. The article offers an original classification of digital assets. It defines the main features for classifying objects of civil rights as digital assets and notes that the current Russian legislation does not allow digital assets to be classified as digital financial assets, which in their essence are digital ones. C

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4

Cao, Yu. "Aggregating multiple classification results using Choquet integral for financial distress early warning." Expert Systems with Applications 39, no. 2 (2012): 1830–36. http://dx.doi.org/10.1016/j.eswa.2011.08.067.

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5

K.S, Surabhi. "Credit Score Classification Using Machine Learning." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 03 (2025): 1–9. https://doi.org/10.55041/ijsrem42075.

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Credit score classification plays a significant role in the financial sector, influencing decisions regarding loans, credit cards, and other financial products. Traditionally, credit scores have been calculated based on financial history, and customers are classified into categories such as “Good,” “Standard,” and “Poor.” However, with advancements in machine learning, there is a potential to improve the prediction accuracy and reliability of these classifications. This paper aims to explore the use of machine learning algorithms to classify customers into these credit score categories using a

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Garnsey, Margaret R. "Automatic Classification of Financial Accounting Concepts." Journal of Emerging Technologies in Accounting 3, no. 1 (2006): 21–39. http://dx.doi.org/10.2308/jeta.2006.3.1.21.

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Information and standards overload are part of the current business environment. In accounting, this is exacerbated due to the variety of users and the evolving nature of accounting language. This article describes a research project that determines the feasibility of using statistical methods to automatically group related accounting concepts together. Starting with the frequencies of words in documents and modifying them for local and global weighting, Latent Semantic Indexing (LSI) and agglomerative clustering were used to derive clusters of related accounting concepts. Resultant clusters w

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Havva, Vitalii, and Mykola Haponiuk. "Digital financial assets: definition and classification." Economic Analysis, no. 33(3) (2023): 238–46. http://dx.doi.org/10.35774/econa2023.03.238.

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Introduction. The digitization of the economy began back in the 50s and 60s of the 20th century, but the term "digital assets" began to be actively used by financial market participants and scientists only after 2008, the impetus for which was the appearance of the so-called distributed ledger technology and the creation of the first cryptocurrency - bitcoin. However, today there is no comprehensive definition of the concept of "digital financial asset" that would fully reveal the essence of this term. Moreover, there is sometimes terminological uncertainty and confusion regarding the terms "c

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Agabekova, G. N. "Analysis of profitability of financial results and factors of its change." BULLETIN OF THE KARAGANDA UNIVERSITY. ECONOMY SERIES 109, no. 1 (2022): 18–27. http://dx.doi.org/10.31489/2023ec1/18-27.

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Object: It lies in the fact that profit and profitability play an important role in the process of the company's activities. They show how stable the company is in carrying out its activities and effective in achieving its goals. The object of the study is to develop recommendations for their improvement based on the analysis of the profit and profitability of the activities of “Kazakhstan Waste Management Operator” LLP. Methods: In the process of writing a scientific article, the following methods of scientific cognition were used: observation, grouping, generalization, comparison, questionna

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Akinbowale, Oluwatoyin Esther, Mulatu Fekadu Zerihun, and Polly Mashigo. "Towards Mitigating Cyberfraud in the South African Financial Institutions: A Deep Learning Approach." International Journal of Economics and Financial Issues 15, no. 4 (2025): 8–18. https://doi.org/10.32479/ijefi.18685.

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This study demonstrates the application of deep learning approach specifically the deep learning for cyberfraud incidence classification and time series prediction in the South African financial institutions. Secondary data from the South African Banking Risk Information Centre (SABRIC) was employed and the data was trained under the deep learning paradigm using the Long Short-Term Memory (LSTM) model and adaptive moment estimation (ADAM) algorithm for fraud incidence classification and time series prediction of fraud incidences. Overall, there were 94.1% correct classifications as opposed to

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Ліхоносова, Ганна Сергіївна, та Іван Костянтинович Чаплигін. "КОНЦЕПЦІЯ СИСТЕМАТИЗАЦІЇ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ПІДПРИЄМСТВА: ОБЛІКОВО-АНАЛІТИЧНІ АСПЕКТИ ЗАБЕЗПЕЧЕННЯ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 1 (23 квітня 2021): 58–66. http://dx.doi.org/10.32620/cher.2021.1.07.

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Formulation of the problem. Understanding the essence of the financial results of enterprises and using effective management decisions regarding their future development is a key guarantee to increasing the efficiency of organizations. One of the most pressing issues related to accounting, analysis and audit of financial results in the conditions of competitive environment is the conceptual aspects of their classification. The functioning of an enterprise largely depends on its ability to bring a sufficient level of income. The aim of the research is to define the concept of systematization of

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Xia, Huosong, Wuyue An, and Zuopeng (Justin) Zhang. "Credit Risk Models for Financial Fraud Detection." Journal of Database Management 34, no. 1 (2023): 1–20. http://dx.doi.org/10.4018/jdm.321739.

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Outlier detection is currently applied in many fields, where existing research focuses on improving imbalanced data or enhancing classification accuracy. In the financial area, financial fraud detection puts higher demands on real-time and interpretability. This paper attempts to develop a credit risk model for financial fraud detection based on an extreme gradient boosting tree (XGBoost). SMOTE is adopted to deal with imbalanced data. AUC is the assessment indicator, and the running time is taken as the reference to compare with other frequently used classification algorithms. The results ind

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Merza Radhi, Deena Saleh, and Adel Sarea. "Evaluating Financial Performance of Saudi Listed Firms: Using Statistical Failure Prediction Models." International Journal of Business Ethics and Governance 2, no. 1 (2019): 1–18. http://dx.doi.org/10.51325/ijbeg.v2i1.20.

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The study aims to compare the classification power of three statistical failure prediction models for evaluating financial performance of Saudi Listed Firms. The study sample consisted of 122 listed industrial companies in the Saudi Stock Exchange for the period from 2014 to 2016. Altman model 1968, Kida model and Zmijewski are used as examples of statistical failure prediction models to evaluate the classification power of the given models to assess the financial performance of firms listed on Saudi Stock Exchange. The results showed that Zmijewski model was more powerful in predicting the fi

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LISOVSKAYA, Irina A., and Natal'ya G. TRAPEZNIKOVA. "Digital financial assets: Classification, accounting items, and the treatment." International Accounting 28, no. 4 (2025): 4–22. https://doi.org/10.24891/ia.28.4.4.

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Subject. This article discusses topical issues of concern of the methodology of accounting for digital financial assets and their recognition in financial statements. Objectives. The article aims to develop a systems approach to the classification of digital financial assets in the form of monetary claims and options for their recognition in accounting, taking into account their peculiarities. Methods. For the study, we used analysis, systematization, comparison, and generalization. Results. The article substantiates and presents proposals for digital financial instruments accounting. It also

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Zgadova, Natalia, Yuliia Kravchenko, and Oleksandr Tkachuk. "Diagnostics of the influence of financial risks on the results of the food industry enterprises." Ukrainian Journal of Applied Economics and Technology 2025, no. 1 (2025): 55–60. https://doi.org/10.36887/2415-8453-2025-1-9.

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The article examines the essence of the “financial risk” concept and its main characteristics. An in-depth classification of financial risks is carried out, as well as a detailed analysis of the peculiarities of their management. It is emphasized that effective management of financial risks of food industry enterprises is based on the use of scientifically sound approaches, a combination of proven methods, and their adaptation to the conditions of the enterprise. A mechanism for neutralizing the financial risks of food industry enterprises is proposed, which provides for the allocation of the

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15

Bondar, Mykola, and Vladyslav Novikov. "Economic essence and classification of financial investments." Fìnansi Ukraïni 2025, no. 5 (2025): 71–83. https://doi.org/10.33763/finukr2025.05.071.

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The article was prepared as part of participation in the X International Scientific and Practical Conference "Accounting, Control and Taxation on the Way to Post-War Reconstruction of Ukraine and Achievement of Sustainable Development Goals", dedicated to the 100th anniversary of Mykola Chumachenko. ntroduction. Due to the need to attract foreign financial investments into the national economy and introduce sustainable development reporting in Ukraine, there is an urgent need to harmonize approaches to reflecting information on financial investments in the national accounting system in accorda

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Ruzgar, Nursel Selver. "Impact of Indices on Stock Price Volatility of BRICS Countries During Crises: Comparative Study." International Journal of Financial Studies 13, no. 1 (2025): 8. https://doi.org/10.3390/ijfs13010008.

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This study aims to identify the common indices having an impact on the SPV of BRICS countries during crises. To address this, the monthly data retrieved from the database of the Global Economic Monitor (GEM), World Bank, IMF International Financial Statistics data, and OECD in the period of January 2000 to December 2023 are analyzed in two phases. In the first phase, DM classification techniques are applied to the data to identify the best common classification technique in order to use this technique in the second phase to compare the results with Multiple Linear Regression (MLR) results. In

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Nagolyuk, Olena, Larysa Vasyurenko, and Andrii Shchebel. "SOME ASPECTS OF ACCOUNTING SECURITY OF THE SUBSTANCE OF FINANCIAL RESULTS." РОЗВИТОК МІСТА, no. 2 (06) (April 30, 2025): 84–89. https://doi.org/10.32782/city-development.2025.2-11.

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In the conditions that have developed for the effective management of organizations, as well as for a deep analysis of the economic situation in the industry complex, the need to improve the quality, reliability and analytical value of information generated and provided by the accounting system is becoming increasingly relevant. This especially applies to one of the key evaluation indicators of the commercial activity of the enterprise – the financial result, which reflects the final efficiency of the activity and is an important basis for making management, investment and credit decisions. At

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18

SHAVRINA, Yuliya O. "Financial instruments to manage the risk of destabilizing the financial resilience of commercial enterprises." Finance and Credit 30, no. 10 (2024): 2317–32. http://dx.doi.org/10.24891/fc.30.10.2317.

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Subject. This article discusses financial instruments to minimize the risk of destabilization of the financial stability of commercial enterprises. Objectives. The article aims to form a system of financial instruments to manage the risk of destabilization of the commercial enterprises' financial stability, and develop their classification. Methods. For the study, I used analysis and synthesis, deduction and induction. Results. The article presents the areas of activity determined by the presence of financial stability of commercial enterprises, formulates ways to manage financial risks of des

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Marinakis, Yannis, Magdalene Marinaki, Nikolaos Matsatsinis, and Constantin Zopounidis. "Discrete Artificial Bee Colony Optimization Algorithm for Financial Classification Problems." International Journal of Applied Metaheuristic Computing 2, no. 1 (2011): 1–17. http://dx.doi.org/10.4018/jamc.2011010101.

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Nature-inspired methods are used in various fields for solving a number of problems. This study uses a nature-inspired method, artificial bee colony optimization that is based on the foraging behaviour of bees, for a financial classification problem. Financial decisions are often based on classification models, which are used to assign a set of observations into predefined groups. One important step toward the development of accurate financial classification models involves the selection of the appropriate independent variables (features) that are relevant to the problem. The proposed method u

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20

Tkachuk, N. V. "Peculiarities of interpretation of transactions with shares and shares of other." Scientific notes of the Russian academy of entrepreneurship 23, no. 2 (2024): 35–39. http://dx.doi.org/10.24182/2073-6258-2024-23-2-35-39.

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The subject of the article is the peculiarities of interpretation of transactions related to financial investments in shares and shares of limited liability companies. The methodological basis of the study is analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The study is based on an analysis of domestic federal accounting standards, international financial reporting standards, as well as economic literature on the topic. The article highlights terminological inconsistencies in relation to the name of assets reflecting financial investments in sh

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Suandi, Aprilia Beta. "Classification of profit-sharing investment accounts." International Journal of Islamic and Middle Eastern Finance and Management 10, no. 3 (2017): 351–70. http://dx.doi.org/10.1108/imefm-05-2015-0067.

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Purpose The purpose of this paper is to examine the classification of profit-sharing investment accounts (PSIAs) under various accounting standards, and determine whether Islamic banks maintain uniform practices when the same accounting standards are applied. It also aims to determine whether Islamic banks consider investment account holders (IAHs) important financial statement users by disclosing necessary information pertaining to PSIAs. Design/methodology/approach A sample composed of financial statements from 63 Islamic banks from 15 countries is compared with respect to the information re

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22

Yazdani, Sepideh Foroozan, Masrah Azrifah Azmi Murad, Nurfadhlina Mohd Sharef, Yashwant Prasad Singh, and Ahmed Razman Abdul Latiff. "Sentiment Classification of Financial News Using Statistical Features." International Journal of Pattern Recognition and Artificial Intelligence 31, no. 03 (2017): 1750006. http://dx.doi.org/10.1142/s0218001417500069.

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Sentiment classification of financial news deals with the identification of positive and negative news so that they can be applied in decision support systems for stock trend predictions. This paper explores several types of feature spaces as different data spaces for sentiment classification of the news article. Experiments are conducted using [Formula: see text]-gram models unigram, bigram and the combination of unigram and bigram as feature extraction with traditional feature weighting methods (binary, term frequency (TF), and term frequency-document frequency (TF-IDF)), while document freq

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SHAVRINA, Yuliya O. "Financial risks of destabilizing the financial resilience of commercial enterprises in the context of a sanctioned economy." Finance and Credit 30, no. 8 (2024): 1831–50. http://dx.doi.org/10.24891/fc.30.8.1831.

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Subject. The article discusses financial risks of financial destabilization of commercial enterprises. Objectives. Based on the formulated definition of "financial stability of commercial enterprises", the study aims to develop a concept, shape and supplement the classification of financial risks of destabilization of financial stability. Methods. The study employs methods of analysis and synthesis, deduction and induction. Results. The article presents research directions and substantiates my own approach to disclosing the content of financial stability of commercial enterprises, analyzes for

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Fu, Yingjie, Yunxiang Gao, Zhanhao Xu, and Jingxuan Gu. "Prediction and Analysis of Financial Crisis." Advances in Economics, Management and Political Sciences 5, no. 1 (2023): 318–32. http://dx.doi.org/10.54254/2754-1169/5/20220097.

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Financial crisis forecasting (FCP) plays a crucial role in economic phenomena. An accurate forecast of the number and likelihood of failures indicates the growth and strength of a country's economy. Traditionally, several effective FCP methods have been proposed. On the other hand, classification performance, prediction accuracy, and data legitimacy are not good enough for practical applications. In addition, many developed methods perform well for some specific datasets but do not apply to different datasets. Therefore, there is a need to develop an effective prediction model to obtain better

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Li, Rui. "Application of the Sino US Financial Technology in Banks." Tobacco Regulatory Science 7, no. 5 (2021): 4366–74. http://dx.doi.org/10.18001/trs.7.5.2.2.

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Objectives: With the rise and development of Internet finance, the application of Sino US financial technology in the banking field is becoming more and more widely. Methods: In this study, for the data collection of bank customer deposits, data mining and decision tree analysis algorithms were used to classify bank customers. Results: The classification accuracy of the traditional algorithm was low, so the optimization algorithm Adaboost and the random forest improvement algorithm were proposed in this paper. The simulation effects of its application in data combination show that the classifi

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SHOLOIKO, Antonina, and Hou PENGYUE. "CONCEPTUALIZATION OF FINANCIAL TRADING." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 223 (2023): 150–56. http://dx.doi.org/10.17721/1728-2667.2023/223-2/19.

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Background. Financial trading is a crucial aspect of modern economies. Nowadays it is also a field of study that has received great attention from researchers and financial institutions worldwide. At the same time, the concept of financial trading has gradually become more complex against the background of globalization and the digital economy. The purpose of the article is to scientifically and comprehensively define the concept of "financial trading." To achieve this purpose, the following tasks were done: to construct the definition of financial trading; to generalize the characteristics of

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Alikperova, Natal’ya V. "Financial Education of Russians: Classification of Target Groups." Level of Life of the Population of the Regions of Russia 16, no. 2 (2020): 42–50. http://dx.doi.org/10.19181/lsprr/2020.16.2.4.

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The Object of the Study. The population of the Russian Federation divided into target groups. The Subject of the Study. Financial education of Russians, taking into account the characteristics of various target groups. The Purpose of the Study. Clarification of target groups of Russian citizens for the implementation of the financial education strategy. The Main Provisions of the Article. In today's reality, financial literacy is becoming a necessary skill for personal and social well-being. In the conditions of active development of the financial market, increasing financial literacy of the p

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NEELOVA, Natal'ya V., and Yurii Yu KOCHINEV. "Classification and presentation of equity in IFRS financial statements." International Accounting 27, no. 4 (2024): 366–86. http://dx.doi.org/10.24891/ia.27.4.366.

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Subject. This article examines the methodological basis for the classification and presentation of an organization's equity in financial statements prepared in accordance with IFRS. Objectives. The article aims to substantiate the approach to the classification and presentation of information on the equity of an organization, ensuring its relevance and faithfulness. Methods. For the study, we used a logical analysis. Results. Based on the analysis, the article confirms the prospects for the combined use of the two features of the classification of capital items proposed in the Exposure Draft I

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TKACHENKO, Y., V. OGLOBLINA, and A. POPOVA. "THEORETICAL ASPECTS OF THE ACTIVITIES OF FINANCIAL INTERMEDIARIES IN UKRAINE." REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT, no. 10(26) (March 31, 2024): 187–96. http://dx.doi.org/10.15802/rtem2023/300587.

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Purpose. Analysis of modern approaches to defining the essence of financial intermediaries, highlighting their main functions and classifications. Methodology. The research is based on dialectics as a scientific and philosophical method of cognition, a systemic approach and an analytical method. When conducting the research, the methods of comparative analysis, system-structural, generalization, economic-statistical, abstract-logical, monographic, methods of analysis and synthesis were used. Results. Modern approaches to defining the essence of financial intermediation and its role in the fina

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Xu, Xiuyan. "An Intelligent Classification Method of Multisource Enterprise Financial Data Based on SAS Model." Computational Intelligence and Neuroscience 2022 (March 24, 2022): 1–9. http://dx.doi.org/10.1155/2022/8255091.

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An enterprise is often faced with a large amount of financial information and data information. It is inefficient to rely solely on manual work, and the accuracy is difficult to guarantee. For the multisource data of corporate finance, it is more difficult for financial personnel to accurately analyze the connections between the data. For the multisource financial data of enterprise, this is also a time-consuming and laborious task for financial personnel. At the same time, it is difficult to find the correlation between multiple sources of data and then formulate financial data that guides th

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Tarjo, Tarjo, and Nurul Herawati. "The Comparison of Two Data Mining Method to Detect Financial Fraud in Indonesia." Accounting and Finance Review (AFR) Vol.2(1) Jan-Mar 2017 2, no. 1 (2017): 01–08. http://dx.doi.org/10.35609/afr.2017.2.1(1).

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Objective - This research is expected to improve the weaknesses in the research conducted by Tarjo and Herawati (2015). The objective of this study was to analyse two data mining methods in detecting financial fraud based on Beneish m-score model. Methodology/Technique - The research data were companies who committed fraud based Database Case Sanctions Issuers and Public Companies which was released by the Financial Services Authority in the period 2001-2014. For comparison, researchers also used data from companies that did not commit fraud. Companies were selected based on the same industry

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Irine Fauziah Putri, Trisnia Widuri, and Zaenul Muttaqien. "ANALISA PREDIKSI FINANCIAL DISTRESS DENGAN METODE GROVER O-SCORE PADA PT TRI BANYAN TIRTA TBK PADA TAHUN 2016-2020." Student Research Journal 1, no. 2 (2023): 148–60. http://dx.doi.org/10.55606/sjryappi.v1i2.177.

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The development of globalization is progressing very rapidly and is expanding, this causes companies that are old enough to be difficult to compete with experienced companies. So the company can experience financial distress that can lead to bankruptcy. One of the companies that are threatened with financial distress is PT Tri Banyan Tirta Tbk in 2016-2020. The model used in this study is the Grover O-Score Model, which is a model made by assessing and redesigning the Altman Z-Score. The purpose of this study was to explain the prediction of financial distress using the Grover O-Score Method a

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Istiani, Retno, Nurzi Sebrina, and Halmawati Halmawati. "Pengaruh Financial Distress Dan Leverage Terhadap Fleksibilitas Klasifikasi Arus Kas." JURNAL EKSPLORASI AKUNTANSI 2, no. 1 (2020): 2513–25. http://dx.doi.org/10.24036/jea.v2i1.226.

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This study aims to provide empirical evidence regarding the effect of financial distress and leverage on the flexibility in cash flow classification in nonfinancial companies listed on the Indonesia Stock Exchange in 2017-2018. The flexibility in cash flow classification is where managers are allowed to classify interest paid, interest received, and dividend received into operating, investing, or financing cash flow activities. By using purposive sampling method, obtained research samples of 395 companies. In this study, the flexibility of cash flow classification measured by dummy method of u

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Sholikah, Arini Mar'ah, and Titis Miranti. "Factors Influence Financial Sustainability Banking In Indonesia." Al-Tijary 6, no. 1 (2020): 41–50. http://dx.doi.org/10.21093/at.v6i1.2497.

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This research aims to determine the factors that affect the financial sustainability of conventional banks and sharia banks in Indonesia. Data obtained from the financial statements of conventional commercial banks and Islamic commercial banks have been published by the Financial Services Authority (OJK) for the period 2014 to 2018. The total population used in this study are all conventional and Sharia banks that publish their financial statements on the OJK. The research variables used include Financial Self Sufficiency (FSS) as the dependent variable. Return on assets (ROA), Cash to deposit

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Buha, Hanna, Dmytro Yevenko, and Vitalii Pastushenko. "CONCEPT AND CLASSIFICATION OF NON-BANKING FINANCIAL INSTITUTIONS." Baltic Journal of Economic Studies 9, no. 1 (2023): 18–26. http://dx.doi.org/10.30525/2256-0742/2023-9-1-18-26.

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The purpose of this article is to define the concept and classification of non-bank financial institutions. Subject of the research – concept and classification of non-bank financial institutions. The concept of a non-banking financial institution is presented; the characteristics of a financial institution are defined; the classification of non-banking financial institutions has been carried out; the classification of financial intermediaries has been carried out; the concept of investment funds is defined; the classification of NFIs by lending method has been carried out; the functions perfo

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Jofre-Campuzano, Pol, and Germà Coenders. "Compositional Classification of Financial Statement Profiles: The Weighted Case." Journal of Risk and Financial Management 15, no. 12 (2022): 546. http://dx.doi.org/10.3390/jrfm15120546.

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This article classifies petrol retail companies in Spain based on their financial ratios using the compositional data analysis (CoDA) methodology. This methodology solves the most common distributional problems encountered in the statistical analysis of financial ratios. The main purpose of this article is to show that with the CoDA methodology, accounting figures presenting low values can have a disproportional influence on classification. This problem can be attenuated by applying weighted CoDA, which is a novelty in the financial statement analysis field. The suggested weight of each accoun

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Assis, Carlos A. S., Eduardo J. Machado, Adriano C. M. Pereira, and Eduardo G. Carrano. "Hybrid deep learning approach for financial time series classification." Revista Brasileira de Computação Aplicada 10, no. 2 (2018): 54–63. http://dx.doi.org/10.5335/rbca.v10i2.7904.

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This paper proposes a combined approach of two machine learning techniques for financial time series classification. Boltzmann Restricted Machines (RBM) were used as the latent features extractor and Support Vector Machines (SVM) as the classifier. Tests were performed with real data of five assets from Brazilian Stock Market. The results of the combined RBM + SVM techniques showed better performance when compared to the isolated SVM, which suggests that the proposed approach can be suitable for the considered application.

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VASIL'EV, Sergei A., and Semen Yu BOGATYREV. "New financial indicators for new conditions of financial and economic development of Russia." Finance and Credit 30, no. 6 (2024): 1206–26. http://dx.doi.org/10.24891/fc.30.6.1206.

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Subject. The article considers new financial indicators for new conditions of Russia’s financial and economic development. Objectives. The aim is to develop new financial indicators for the new conditions of financial and economic development of Russia, create a classification of new financial indicators. Methods. The study employs data tagging methods, index method, induction and deduction, and statistical methods. Results. We substantiated the need and proposed a new system of financial indicators for domestic financial markets, developed a classification of new financial indicators. Conclus

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Behn, Bruce K., Giorgio Gotti, Don Herrmann, and Tony Kang. "Classification Shifting in an International Setting: Investor Protection and Financial Analysts Monitoring." Journal of International Accounting Research 12, no. 2 (2013): 27–50. http://dx.doi.org/10.2308/jiar-50439.

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ABSTRACT Prior research on publicly traded U.S. firms provides evidence that managers engage in classification shifting to opportunistically manage “core” earnings. We extend this line of research in a broader international setting, by examining (1) whether the level of investor protection affects managers' decisions to engage in classification shifting behavior and (2) whether coverage by financial analysts mitigates this behavior. Based on an international sample of firms from 40 countries, we observe evidence consistent with classification shifting in both strong and weak investor protectio

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López-Espinosa, Germán, John Maddocks, and Fernando Polo-Garrido. "Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standard-Setters." Accounting Horizons 26, no. 4 (2012): 767–87. http://dx.doi.org/10.2308/acch-50208.

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SYNOPSIS: The IASB/FASB joint project on Financial Instruments with Characteristics of Equity (formerly Liabilities and Equity) has highlighted the complexity and the associated difficulty of drawing the line between liabilities and equity. While classification difficulties have been identified for investor-owned businesses (IOB), the inconsistency of the different approaches being considered is clearer when applied to classification of the financial instruments of co-operatives whose ownership characteristics differ from the IOB model. In co-operatives the existence of an upper limit on membe

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Li, JieYing, and ChenXi Zheng. "Emotion Classification Method of Financial News Based on Artificial Intelligence." Wireless Communications and Mobile Computing 2022 (August 18, 2022): 1–11. http://dx.doi.org/10.1155/2022/8047582.

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With the continuous development of economy, the economic development model is constantly changing. Especially since China’s entry into WTO, the scale of economic development has reached a new height. The continuous development of economy makes the financial news module evolve towards specialization. However, with the emergence of Internet of Things technology, a large number of data appear in the network, which brings some difficulties to the classification and analysis of data economy. Emotion classification refers to the complexity and diversity of people’s emotions. It can be classified fro

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Sittiprapaporn, Phakkharawat, and Arthur F. Carmazzi. "Classification of brain processing indicators in financial officers." Asian Journal of Medical Sciences 10, no. 5 (2019): 55–62. http://dx.doi.org/10.3126/ajms.v10i5.25029.

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Background: Arthur F. Carmazzi discovered new way of identifying the human brain’s clarity based on the foundations of genetic neurosciences. The specific terminology of “Ambiguity Relief” was used to refer to the human brain’s processing that supports evaluating information to relate new context to existing knowledge, simplifying ideas, making decisions, and problem solving into actionable elements. Aim and Objective: This study identified the relationship between brain processing indicator and communication of financial officers in Thailand by using the Colored Brain Communication Inve

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PANKOVA, Svetlana V., and Zauresh S. TUYAKOVA. "Disclosure in corporate reporting: Classification, trends, and prospects." International Accounting 26, no. 12 (2023): 1374–95. http://dx.doi.org/10.24891/ia.26.12.1374.

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Subject. This article focuses on identifying trends related to the optimization of data disclosure in reporting and addressing constraints, including in relation to disclosure-sensitive information. Objectives. The article aims to identify the classification features in relation to mandatory disclosure, determine the existing trends in the optimization and restrictions of information disclosure in financial and non-financial reporting, as well as describe the prospects for solving the problems of transparency of reporting prepared under the conditions of information restriction. Methods. For t

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TESLENKO, Irina B., and Dar’ya O. MASLAKOVA. "Factors affecting the financial literacy of the population." Finance and Credit 30, no. 12 (2024): 2755–63. https://doi.org/10.24891/fc.30.12.2755.

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Subject. This article discusses the issues of financial literacy of the population. Objectives. The article aims to reveal and supplement the factors affecting the financial literacy of the population. Methods. For the study, we used a review of domestic and foreign literature and analytical materials, and a statistical analysis. Results. Based on the analysis of the existing factors influencing financial literacy, the article supplements the existing classification of factors affecting the financial literacy of the population with two classification groups, namely by level of management and d

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Sergio, Castillo, Flores Miguel, and Herrera Giovanni. "Functional Data Analysis Applied to Financial Risk: a Case Study in Ecuadorian Credit Unions." Latin-American Journal of Computing 4, no. 1 (2017): 19–25. https://doi.org/10.5281/zenodo.5750751.

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There is a wide variety of statistical tools developed for making decisions in the business context. The analysis of functional data is a area of study of growing importance in the last years. In the present paper some of its applied techniques are proposed to make analysis of financial risk. Specifically, results from exploratory functional analysis, identification of atypical data and the construction of supervised classification models based on the risk classification of credit unions, subject to the control of the Superintendency of Banks of Ecuador, taking as functional variables the NPL

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KLYCHOVA, Guzaliya S., and Bulat R. SAKHAPOV. "Non-financial assets: Composition and qualification description." International Accounting 27, no. 3 (2024): 264–77. http://dx.doi.org/10.24891/ia.27.3.264.

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Subject. This article examines the composition and classification of non-financial assets in State-funded (municipal) and autonomous institutions. Objectives. The article aims to develop an original approach to the construction of classification characteristics of non-financial assets as an object of accounting in State-funded (municipal) and autonomous institutions. Methods. For the study, we used the methods of comparison, systematization, and data generalization. Results. The article systematizes the composition of non-financial assets of organizations, presents an author-developed classifi

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Fu, Xuezhong. "Research on Artificial Intelligence Classification and Statistical Methods of Financial Data in Smart Cities." Computational Intelligence and Neuroscience 2022 (January 6, 2022): 1–12. http://dx.doi.org/10.1155/2022/9965427.

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In order to improve the effect of financial data classification and extract effective information from financial data, this paper improves the data mining algorithm, uses linear combination of principal components to represent missing variables, and performs dimensionality reduction processing on multidimensional data. In order to achieve the standardization of sample data, this paper standardizes the data and combines statistical methods to build an intelligent financial data processing model. In addition, starting from the actual situation, this paper proposes the artificial intelligence cla

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Spiridonova, Natal'ya. "CLASSIFICATION OF TYPES AND FORMS OF INTERNAL FINANCIAL CONTROL." Research of Economic and Financial Problems, no. 3 (September 30, 2022): 1–10. http://dx.doi.org/10.31279/2782-6414-2022-3-4-1-10.

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Introduction. Classification of types and forms is important for systematization of knowledge about control, substantiation of control provisions in an economic entity, development of ideas about its possible interpretation, which has a direct impact on practical implementation. Currently, the authors differ in their ideas about the classifi-cation of types and forms of internal financial control, and the insufficiency of its leg-islative regulation leads to an increase in research interest in the implementation of control activities. The purpose of the work is to study the problems of classif

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Im, Tan Li, Phang Wai San, Patricia Anthony, and Chin Kim On. "Improving Polarity Classification for Financial News Using Semantic Similarity Techniques." International Journal of Intelligent Information Technologies 14, no. 4 (2018): 39–54. http://dx.doi.org/10.4018/ijiit.2018100103.

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This article discusses polarity classification for financial news articles. The proposed Semantic Sentiment Analyser makes use of semantic similarity techniques, sentiment composition rules, and the Positivity/Negativity (P/N) ratio in performing polarity classification. An experiment was conducted to compare the performance of three semantic similarity metrics namely HSO, LESK, and LIN to find the semantically similar pair of word as the input word. The best similarity technique (HSO) is incorporated into the sentiment analyser to find the possible polarity carrier from the analysed text befo

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TESLENKO, Irina B., and Dar’ya O. MASLAKOVA. "Financial instruments as a basis for the development of financial literacy: Essence, types, classification." Finance and Credit 30, no. 3 (2024): 603–19. http://dx.doi.org/10.24891/fc.30.3.603.

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Subject. The article addresses the process of financial instruments functioning. Objectives. The purpose is to disclose the typology of financial instruments and supplement the current classification. Methods. During the study, we reviewed methodological materials of the Bank of Russia, the Moscow Stock Exchange, financial and analytical publications, and employed the statistical analysis. Results. We analyzed the current situation with financial instruments in the financial market of the Russian Federation, disclosed the typology of financial instruments, and supplemented it from the point of

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