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An Ontology-Based Expert System for Financial Statements Analysis

An Ontology-Based Expert System for Financial Statements Analysis

Li-Yen Shue, Ching-Wen Chen, Chao-Hen Hsueh
Copyright: © 2011 |Pages: 16
ISBN13: 9781605667010|ISBN10: 1605667013|EISBN13: 9781605667027
DOI: 10.4018/978-1-60566-701-0.ch007
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MLA

Shue, Li-Yen, et al. "An Ontology-Based Expert System for Financial Statements Analysis." Innovative Knowledge Management: Concepts for Organizational Creativity and Collaborative Design, edited by Alan Eardley and Lorna Uden, IGI Global, 2011, pp. 125-140. https://doi.org/10.4018/978-1-60566-701-0.ch007

APA

Shue, L., Chen, C., & Hsueh, C. (2011). An Ontology-Based Expert System for Financial Statements Analysis. In A. Eardley & L. Uden (Eds.), Innovative Knowledge Management: Concepts for Organizational Creativity and Collaborative Design (pp. 125-140). IGI Global. https://doi.org/10.4018/978-1-60566-701-0.ch007

Chicago

Shue, Li-Yen, Ching-Wen Chen, and Chao-Hen Hsueh. "An Ontology-Based Expert System for Financial Statements Analysis." In Innovative Knowledge Management: Concepts for Organizational Creativity and Collaborative Design, edited by Alan Eardley and Lorna Uden, 125-140. Hershey, PA: IGI Global, 2011. https://doi.org/10.4018/978-1-60566-701-0.ch007

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Abstract

Financial statements provide the main source of information for all parties who are interested in the performance of a company, including its managers, creditors, and equity investors. Although each of these parties may have different perspectives when viewing financial statements, all parties are concerned with the financial quality of an enterprise, which requires carefully analyzing financial statements to estimate and predict future conditions and performance. When analyzing financial statements, due to the complexity of the task, even professional analysts may be subject to constraints of subjective views, physical and mental fatigue, or possible environmental factors, and are not able to provide consistent appraisals. As a result, researchers and practitioners have resorted to expert systems to imitate the decision processes and inferencing logics of financial experts.

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