This paper predates the Sarbanes-Oxley Act of 2002 (Section 704: Study of Enforcement Actions) by six years. We used seven red flags which are composed of four financial red flags and three non-financial turnover red flags in order to predict the targets of the SEC's investigation of fraudulent...

This paper predates the Sarbanes-Oxley Act of 2002 (Section 704: Study of Enforcement Actions) by three years. The purpose of this study is to compare a class of neural networks and fuzzy controller approaches, more specifically, a multi-layered perceptron (MLP) and a self-organizing fuzzy...

This paper considered a preprocessing of input data to improve the performance of standardized BP learning algorithm. In general, even a simple uniform transformation into a proper range improves the efficiency of the BP algorithm. However, uniform transformation becomes inefficient if the input...