Search results

1 – 10 of over 2000
Article
Publication date: 28 September 2023

Moh. Riskiyadi

This study aims to compare machine learning models, datasets and splitting training-testing using data mining methods to detect financial statement fraud.

3585

Abstract

Purpose

This study aims to compare machine learning models, datasets and splitting training-testing using data mining methods to detect financial statement fraud.

Design/methodology/approach

This study uses a quantitative approach from secondary data on the financial reports of companies listed on the Indonesia Stock Exchange in the last ten years, from 2010 to 2019. Research variables use financial and non-financial variables. Indicators of financial statement fraud are determined based on notes or sanctions from regulators and financial statement restatements with special supervision.

Findings

The findings show that the Extremely Randomized Trees (ERT) model performs better than other machine learning models. The best original-sampling dataset compared to other dataset treatments. Training testing splitting 80:10 is the best compared to other training-testing splitting treatments. So the ERT model with an original-sampling dataset and 80:10 training-testing splitting are the most appropriate for detecting future financial statement fraud.

Practical implications

This study can be used by regulators, investors, stakeholders and financial crime experts to add insight into better methods of detecting financial statement fraud.

Originality/value

This study proposes a machine learning model that has not been discussed in previous studies and performs comparisons to obtain the best financial statement fraud detection results. Practitioners and academics can use findings for further research development.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 8 August 2023

Smita Abhijit Ganjare, Sunil M. Satao and Vaibhav Narwane

In today's fast developing era, the volume of data is increasing day by day. The traditional methods are lagging for efficiently managing the huge amount of data. The adoption of…

Abstract

Purpose

In today's fast developing era, the volume of data is increasing day by day. The traditional methods are lagging for efficiently managing the huge amount of data. The adoption of machine learning techniques helps in efficient management of data and draws relevant patterns from that data. The main aim of this research paper is to provide brief information about the proposed adoption of machine learning techniques in different sectors of manufacturing supply chain.

Design/methodology/approach

This research paper has done rigorous systematic literature review of adoption of machine learning techniques in manufacturing supply chain from year 2015 to 2023. Out of 511 papers, 74 papers are shortlisted for detailed analysis.

Findings

The papers are subcategorised into 8 sections which helps in scrutinizing the work done in manufacturing supply chain. This paper helps in finding out the contribution of application of machine learning techniques in manufacturing field mostly in automotive sector.

Practical implications

The research is limited to papers published from year 2015 to year 2023. The limitation of the current research that book chapters, unpublished work, white papers and conference papers are not considered for study. Only English language articles and review papers are studied in brief. This study helps in adoption of machine learning techniques in manufacturing supply chain.

Originality/value

This study is one of the few studies which investigate machine learning techniques in manufacturing sector and supply chain through systematic literature survey.

Highlights

  1. A comprehensive understanding of Machine Learning techniques is presented.

  2. The state of art of adoption of Machine Learning techniques are investigated.

  3. The methodology of (SLR) is proposed.

  4. An innovative study of Machine Learning techniques in manufacturing supply chain.

A comprehensive understanding of Machine Learning techniques is presented.

The state of art of adoption of Machine Learning techniques are investigated.

The methodology of (SLR) is proposed.

An innovative study of Machine Learning techniques in manufacturing supply chain.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 15 February 2024

Xin Huang, Ting Tang, Yu Ning Luo and Ren Wang

This study aims to examine the impact of board characteristics on firm performance while also exploring the influential mechanisms that help Chinese listed companies establish…

Abstract

Purpose

This study aims to examine the impact of board characteristics on firm performance while also exploring the influential mechanisms that help Chinese listed companies establish effective boards of directors and strengthen their corporate governance mechanisms.

Design/methodology/approach

This paper uses machine learning methods to investigate the predictive ability of the board of directors' characteristics on firm performance based on the data from Chinese A-share listed companies on the Shanghai and Shenzhen stock exchanges in China during 2008–2021. This study further analyzes board characteristics with relatively strong predictive ability and their predictive models on firm performance.

Findings

The results show that nonlinear machine learning methods are more effective than traditional linear models in analyzing the impact of board characteristics on Chinese firm performance. Among the series characteristics of the board of directors, the contribution ratio in prediction from directors compensation, director shareholding ratio, the average age of directors and directors' educational level are significant, and these characteristics have a roughly nonlinear correlation to the prediction of firm performance; the improvement of the predictive ability of board characteristics on firm performance in state-owned enterprises in China performs better than that in private enterprises.

Practical implications

The findings of this study provide valuable suggestions for enriching the theory of board governance, strengthening board construction and optimizing the effectiveness of board governance. Furthermore, these impacts can serve as a valuable reference for board construction and selection, aiding in the rational selection of boards to establish an efficient and high-performing board of directors.

Originality/value

The study findings unequivocally demonstrate the superiority of nonlinear machine learning approaches over traditional linear models in examining the relationship between board characteristics and firm performance in China. Within the suite of board characteristics, director compensation, shareholding ratio, average age and educational level are particularly noteworthy, consistently demonstrating strong, nonlinear associations with firm performance. Within the suite of board characteristics, director compensation, shareholding ratio, average age and educational level are particularly noteworthy, consistently demonstrating strong, nonlinear associations with firm performance. The study reveals that the predictive performance of board attributes is generally more robust for state-owned enterprises in China in comparison to their counterparts in the private sector.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Open Access
Article
Publication date: 20 February 2024

Li Chen, Dirk Ifenthaler, Jane Yin-Kim Yau and Wenting Sun

The study aims to identify the status quo of artificial intelligence in entrepreneurship education with a view to identifying potential research gaps, especially in the adoption…

1161

Abstract

Purpose

The study aims to identify the status quo of artificial intelligence in entrepreneurship education with a view to identifying potential research gaps, especially in the adoption of certain intelligent technologies and pedagogical designs applied in this domain.

Design/methodology/approach

A scoping review was conducted using six inclusive and exclusive criteria agreed upon by the author team. The collected studies, which focused on the adoption of AI in entrepreneurship education, were analysed by the team with regards to various aspects including the definition of intelligent technology, research question, educational purpose, research method, sample size, research quality and publication. The results of this analysis were presented in tables and figures.

Findings

Educators introduced big data and algorithms of machine learning in entrepreneurship education. Big data analytics use multimodal data to improve the effectiveness of entrepreneurship education and spot entrepreneurial opportunities. Entrepreneurial analytics analysis entrepreneurial projects with low costs and high effectiveness. Machine learning releases educators’ burdens and improves the accuracy of the assessment. However, AI in entrepreneurship education needs more sophisticated pedagogical designs in diagnosis, prediction, intervention, prevention and recommendation, combined with specific entrepreneurial learning content and entrepreneurial procedure, obeying entrepreneurial pedagogy.

Originality/value

This study holds significant implications as it can shift the focus of entrepreneurs and educators towards the educational potential of artificial intelligence, prompting them to consider the ways in which it can be used effectively. By providing valuable insights, the study can stimulate further research and exploration, potentially opening up new avenues for the application of artificial intelligence in entrepreneurship education.

Details

Education + Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 2 February 2024

Sara Ebrahim Mohsen, Allam Hamdan and Haneen Mohammad Shoaib

Integrating artificial intelligence (AI) into various industries, including the financial sector, has transformed them. This paper aims to examine the influence of integrating AI…

Abstract

Purpose

Integrating artificial intelligence (AI) into various industries, including the financial sector, has transformed them. This paper aims to examine the influence of integrating AI, including machine learning, process automation, predictive analytics and chatbots, on financial institutions and explores its various aspects and areas. The study aims to determine the impact of AI integration on financial services, products and customer experience.

Design/methodology/approach

The research study uses quantitative and qualitative methods, as well as secondary data analysis. It investigates four AI subfields: machine learning, process automation, predictive analytics and chatbots.

Findings

The research findings indicate that integrating AI, particularly in machine learning and chatbot subfields, holds promise and high strategic potential for financial institutions. These subfields can contribute significantly to enhancing financial services and customer experience. However, the significance of predictive analytics integration and process automation is relatively lower. Although these subfields retain their usefulness, they might necessitate alternative workflows and tools that incorporate human involvement. Overall, AI integration minimizes human interactions and errors in financial institutions.

Originality/value

The research study contributes original insights by exploring the specific subfields of AI within the financial industry and assessing their strategic significance. It provides recommendations for financial institutions to adopt AI integration partially in multiple phases, measure and evaluate the impact of the transformation and structure internal units and expertise to strategize adoption and change.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 19 December 2023

Salima Hamouche, Norffadhillah Rofa and Annick Parent-Lamarche

Artificial intelligence (AI) is a significant game changer in human resource development (HRD). The launch of ChatGPT has accelerated its progress and amplified its impact on…

Abstract

Purpose

Artificial intelligence (AI) is a significant game changer in human resource development (HRD). The launch of ChatGPT has accelerated its progress and amplified its impact on organizations and employees. This study aims to review and examine literature on AI in HRD, using a bibliometric approach.

Design/methodology/approach

This study is a bibliometric review. Scopus was used to identify studies in the field. In total, 236 papers published in the past 10 years were examined using the VOSviewer program.

Findings

The obtained results showed that most cited documents and authors are mainly from computer sciences, emphasizing machine learning over human learning. While it was expected that HRD authors and studies would have a more substantial presence, the lesser prominence suggests several interesting avenues for explorations.

Practical implications

This study provides insights and recommendations for researchers, managers, HRD practitioners and policymakers. Prioritizing the development of both humans and machines becomes crucial, as an exclusive focus on machines may pose a risk to the sustainability of employees' skills and long-term career prospects.

Originality/value

There is a dearth of bibliometric studies examining AI in HRD. Hence, this study proposes a relatively unexplored approach to examine this topic. It provides a visual and structured overview of this topic. Also, it highlights areas of research concentration and areas that are overlooked. Shedding light on the presence of more research originating from computer sciences and focusing on machine learning over human learning represent an important contribution of this study, which may foster interdisciplinary collaboration with experts from diverse fields, broadening the scope of research on technologies and learning in workplaces.

Details

European Journal of Training and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 10 November 2023

Yong Gui and Lanxin Zhang

Influenced by the constantly changing manufacturing environment, no single dispatching rule (SDR) can consistently obtain better scheduling results than other rules for the…

Abstract

Purpose

Influenced by the constantly changing manufacturing environment, no single dispatching rule (SDR) can consistently obtain better scheduling results than other rules for the dynamic job-shop scheduling problem (DJSP). Although the dynamic SDR selection classifier (DSSC) mined by traditional data-mining-based scheduling method has shown some improvement in comparison to an SDR, the enhancement is not significant since the rule selected by DSSC is still an SDR.

Design/methodology/approach

This paper presents a novel data-mining-based scheduling method for the DJSP with machine failure aiming at minimizing the makespan. Firstly, a scheduling priority relation model (SPRM) is constructed to determine the appropriate priority relation between two operations based on the production system state and the difference between their priority values calculated using multiple SDRs. Subsequently, a training sample acquisition mechanism based on the optimal scheduling schemes is proposed to acquire training samples for the SPRM. Furthermore, feature selection and machine learning are conducted using the genetic algorithm and extreme learning machine to mine the SPRM.

Findings

Results from numerical experiments demonstrate that the SPRM, mined by the proposed method, not only achieves better scheduling results in most manufacturing environments but also maintains a higher level of stability in diverse manufacturing environments than an SDR and the DSSC.

Originality/value

This paper constructs a SPRM and mines it based on data mining technologies to obtain better results than an SDR and the DSSC in various manufacturing environments.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 30 March 2023

Nader Asadi Ejgerdi and Mehrdad Kazerooni

With the growth of organizations and businesses, customer acquisition and retention processes have become more complex in the long run. That is why customer lifetime value (CLV…

Abstract

Purpose

With the growth of organizations and businesses, customer acquisition and retention processes have become more complex in the long run. That is why customer lifetime value (CLV) has become crucial to sales managers. Predicting the CLV is a strategic weapon and competitive advantage in increasing profitability and identifying customers with more splendid profitability and is one of the essential key performance indicators (KPI) used in customer segmentation. Thus, this paper proposes a stacked ensemble learning method, a combination of multiple machine learning methods, for CLV prediction.

Design/methodology/approach

In order to utilize customers’ behavioral features for predicting the value of each customer’s CLV, the data of a textile sales company was used as a case study. The proposed stacked ensemble learning method is compared with several popular predictive methods named deep neural networks, bagging support vector regression, light gradient boosting machine, random forest and extreme gradient boosting.

Findings

Empirical results indicate that the regression performance of the stacked ensemble learning method outperformed other methods in terms of normalized rooted mean squared error, normalized mean absolute error and coefficient of determination, at 0.248, 0.364 and 0.848, respectively. In addition, the prediction capability of the proposed method improved significantly after optimizing its hyperparameters.

Originality/value

This paper proposes a stacked ensemble learning method as a new method for accurate CLV prediction. The results and comparisons support the robustness and efficiency of the proposed method for CLV prediction.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 21 March 2024

Thamaraiselvan Natarajan, P. Pragha, Krantiraditya Dhalmahapatra and Deepak Ramanan Veera Raghavan

The metaverse, which is now revolutionizing how brands strategize their business needs, necessitates understanding individual opinions. Sentiment analysis deciphers emotions and…

Abstract

Purpose

The metaverse, which is now revolutionizing how brands strategize their business needs, necessitates understanding individual opinions. Sentiment analysis deciphers emotions and uncovers a deeper understanding of user opinions and trends within this digital realm. Further, sentiments signify the underlying factor that triggers one’s intent to use technology like the metaverse. Positive sentiments often correlate with positive user experiences, while negative sentiments may signify issues or frustrations. Brands may consider these sentiments and implement them on their metaverse platforms for a seamless user experience.

Design/methodology/approach

The current study adopts machine learning sentiment analysis techniques using Support Vector Machine, Doc2Vec, RNN, and CNN to explore the sentiment of individuals toward metaverse in a user-generated context. The topics were discovered using the topic modeling method, and sentiment analysis was performed subsequently.

Findings

The results revealed that the users had a positive notion about the experience and orientation of the metaverse while having a negative attitude towards the economy, data, and cyber security. The accuracy of each model has been analyzed, and it has been concluded that CNN provides better accuracy on an average of 89% compared to the other models.

Research limitations/implications

Analyzing sentiment can reveal how the general public perceives the metaverse. Positive sentiment may suggest enthusiasm and readiness for adoption, while negative sentiment might indicate skepticism or concerns. Given the positive user notions about the metaverse’s experience and orientation, developers should continue to focus on creating innovative and immersive virtual environments. At the same time, users' concerns about data, cybersecurity and the economy are critical. The negative attitude toward the metaverse’s economy suggests a need for innovation in economic models within the metaverse. Also, developers and platform operators should prioritize robust data security measures. Implementing strong encryption and two-factor authentication and educating users about cybersecurity best practices can address these concerns and enhance user trust.

Social implications

In terms of societal dynamics, the metaverse could revolutionize communication and relationships by altering traditional notions of proximity and the presence of its users. Further, virtual economies might emerge, with virtual assets having real-world value, presenting both opportunities and challenges for industries and regulators.

Originality/value

The current study contributes to research as it is the first of its kind to explore the sentiments of individuals toward the metaverse using deep learning techniques and evaluate the accuracy of these models.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 18 September 2023

Fatma Ben Hamadou, Taicir Mezghani, Ramzi Zouari and Mouna Boujelbène-Abbes

This study aims to assess the predictive performance of various factors on Bitcoin returns, used for the development of a robust forecasting support decision model using machine…

Abstract

Purpose

This study aims to assess the predictive performance of various factors on Bitcoin returns, used for the development of a robust forecasting support decision model using machine learning techniques, before and during the COVID-19 pandemic. More specifically, the authors investigate the impact of the investor's sentiment on forecasting the Bitcoin returns.

Design/methodology/approach

This method uses feature selection techniques to assess the predictive performance of the different factors on the Bitcoin returns. Subsequently, the authors developed a forecasting model for the Bitcoin returns by evaluating the accuracy of three machine learning models, namely the one-dimensional convolutional neural network (1D-CNN), the bidirectional deep learning long short-term memory (BLSTM) neural networks and the support vector machine model.

Findings

The findings shed light on the importance of the investor's sentiment in enhancing the accuracy of the return forecasts. Furthermore, the investor's sentiment, the economic policy uncertainty (EPU), gold and the financial stress index (FSI) are the top best determinants before the COVID-19 outbreak. However, there was a significant decrease in the importance of financial uncertainty (FSI and EPU) during the COVID-19 pandemic, proving that investors attach much more importance to the sentimental side than to the traditional uncertainty factors. Regarding the forecasting model accuracy, the authors found that the 1D-CNN model showed the lowest prediction error before and during the COVID-19 and outperformed the other models. Therefore, it represents the best-performing algorithm among its tested counterparts, while the BLSTM is the least accurate model.

Practical implications

Moreover, this study contributes to a better understanding relevant for investors and policymakers to better forecast the returns based on a forecasting model, which can be used as a decision-making support tool. Therefore, the obtained results can drive the investors to uncover potential determinants, which forecast the Bitcoin returns. It actually gives more weight to the sentiment rather than financial uncertainties factors during the pandemic crisis.

Originality/value

To the authors’ knowledge, this is the first study to have attempted to construct a novel crypto sentiment measure and use it to develop a Bitcoin forecasting model. In fact, the development of a robust forecasting model, using machine learning techniques, offers a practical value as a decision-making support tool for investment strategies and policy formulation.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

1 – 10 of over 2000