Artificial neural networks in accounting and finance: modeling issues

James R. Coakley and Carol E. Brown

Intelligent Systems in Accounting, Finance and Management, 2000, vol. 9, issue 2, 119-144

Abstract: This article reviews the literature on artificial neural networks (ANNs) applied to accounting and finance problems and summarizes the ‘suggestions’ from this literature. The first section reviews the basic foundation of ANNs to provide a common basis for further elaboration and suggests criteria that should be used to determine whether the use of an ANN is appropriate. The second section of the paper discusses development of ANN models including: selection of the learning algorithm, choice of the error and transfer functions, specification of the architecture, preparation of the data to match the architecture, and training of the network The final section presents some general guidelines and a brief summary of research progress and open research questions. Copyright © 2000 John Wiley & Sons, Ltd.

Date: 2000
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https://doi.org/10.1002/1099-1174(200006)9:23.0.CO;2-Y

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