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Theory of Decision Trees in Prediction of Bankruptcy
Author(s): Artur HołdaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: This paper presents the theory as well as methodology of decision trees. Advantages and disadvantages of using decision trees are presented. At present many authors take advantage of this technique for prediction of bankruptcy. Frydman H., Altman E. I., Kao D. were among the first authors who made use of decision trees for prediction of bankruptcy. Also, in the article a decision tree DHP is presented for Polish manufacturing companies. Decision tree DHP uses three financial ratios (ODCP, SZ, RSK) and has high ability for classifying and predicting.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2007
- Issue No: 36
- Page Range: 32-48
- Page Count: 16
- Language: Polish