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Record W3127881312 · doi:10.5539/ijef.v13n3p1

Financial Distress Prediction Using GA-BP Neural Network Model

2021· article· en· W3127881312 on OpenAlex
Lei Ruan, Heng Liu

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueInternational Journal of Economics and Finance · 2021
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Distress and Bankruptcy Prediction
Canadian institutionsnot available
Fundersnot available
KeywordsArtificial neural networkWarning systemComputer scienceDistressConvergence (economics)Genetic algorithmField (mathematics)Artificial intelligenceFinancial distressStability (learning theory)Core (optical fiber)FinanceMachine learningBusinessEconomicsFinancial systemPsychologyMathematicsTelecommunications

Abstract

fetched live from OpenAlex

Financial distress prediction, the crucial link of enterprise risk management, is also the core of enterprise financial distress theory. With currently global economic recession and the gradual perfection of artificial intelligence technology, the study in this paper begins by optimizing the back-propagation (BP) neural network model using the genetic algorithm (GA). In doing so, it can overcome the deficiency that the BP neural network model is slow in convergence and easily trapped into local optimal solution. The study then conducts training and tests on the optimized GA-BP neural network model, using financial distress data from Chinese listed enterprises. As can be seen from the experimental results, the optimized GA-BP neural network model is significantly improved in terms of the accuracy and stability in financial distress prediction. The study in this paper not only provides an effective test model for the automatic recognition and early warning of enterprise financial distress, but also contributes to new thoughts and approaches for the application of artificial intelligence in the field of financial accounting.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Simulation or modeling · Consensus signal: Simulation or modeling
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.110
Threshold uncertainty score0.421

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.018
GPT teacher head0.212
Teacher spread0.194 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it