Discovering Future Earnings Patterns through FP-Growth and ECLAT Algorithms with Optimized Discretization

Future earnings indicate whether the trend of is increasing or decreasing in future a business. It beneficial to investors and users analysis planning investments. Consequently, this study aimed identify patterns from financial statements on Stock Exchange Thailand. We proposed novel approach based FP-Growth ECLAT algorithms with optimized discretization associated patterns. The are easy use interpret for co-occurrence that differ other studies have only predicted analyzed factor accounting descriptors. found four strongly increases nine decreases. Moreover, we also established ten descriptors related earnings: 1) %∆ long-term debt, 2) debt-to-equity ratio, 3) depreciation/plant assets, 4) operating income/total 5) working capital/total 6) 7) issuance debt as percentage total 8) equity, 9) repayment 10) return closing equity. Doi: 10.28991ESJ-2022-06-06-07 Full Text: PDF