A Heuristic Model for Predicting Bankruptcy

نویسندگان
Nasseri, Ahmad ID 1
Abdipour, Sajad ID 2
Aghabeigzadeh, Shahoo ID 3
Yazdifar, Hassan ID 4

1 University of Sistan and Baluchestan (Corresponding author)

2 PhD candidate in accounting, Islamic Azad University Kermanshah Branch

3 Faculty Member of the University of Marine Science and Maritime Chabahar

4 The University of Salford

doi
چکیده

Bankruptcy prediction is one of the major business classification problems. The main purpose of this study is to investigate Kohonen self-organizing feature map in term of performance accuracy in the area of bankruptcy prediction.  A sample of 108 firms listed in Tehran Stock Exchange is used for the study. Our results confirm that Kohonen network is a robust model for predicting bankruptcy in today’s fast changing business environment  

کلیدواژه‌ها
Bankruptcy, Prediction, Neural Network, Back-propagation, Kohonen network