%0 Journal Article
%T The Use of Machine Learning Algorithms for the Study of Business Profitability: A New Approach Based on Preferences
%A Javier de Andr¨¦s
%A Pedro Lorca
%A Antonio Bahamonde
%A Juan Jos¨¦ del Coz
%J International Journal of Digital Accounting Research
%D 2004
%I University of Huelva, Rutgers University
%X 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.
%K profitability
%K machine learning algorithms
%K preference learning
%K financial ratios
%U http://www.uhu.es/ijdar/10.4192/1577-8517-v4_4.pdf