کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
395093 665928 2008 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
A clustering method to identify representative financial ratios
موضوعات مرتبط
مهندسی و علوم پایه مهندسی کامپیوتر هوش مصنوعی
پیش نمایش صفحه اول مقاله
A clustering method to identify representative financial ratios
چکیده انگلیسی

When companies evaluate their performance, it is impractical to take all of their financial ratios into consideration. To evaluate the financial performance of a company, only a fraction of the available financial ratios are considered and selected as evaluation criteria. In general, financial ratios presented as sequences (or called financial ratio sequences), are first clustered and then a representative indicator is chosen from each cluster to serve as an evaluation criterion. To cluster financial ratios, we propose a clustering method in which the financial ratios of different companies with similar variations are partitioned into the same cluster. In other words, a fuzzy relation is proposed to represent the similarity between the financial ratios, and a cluster validation index is also provided to determine the number of clusters. Once the financial ratios are clustered, the representative indicator for each cluster will be identified.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Information Sciences - Volume 178, Issue 4, 15 February 2008, Pages 1087–1097
نویسندگان
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