Corporate Profitability Analysis: A Novel Application for Paraconsistent Logic
نویسندگان
چکیده
This study explores the application of paraconsistent annotated evidential logic for analyzing the profitability of companies. We implemented a model that allocated degrees of favorable and contrary evidence to selected profitability ratios, defined using data from sixty-seven food industry companies. The degrees of favorable and contrary evidence assigned to each profitability index were based on which decile they were in. This model was implemented as a dedicated software program that calculates degrees of favorable and contrary evidence for the full set of indices and then provides an overall assessment of evidence in favor of or contradicting each company’s profitability. The results produced by the model ∗ Corresponding author 1272 Rodrigo Dill, Newton da Costa Jr., and André Santos were tested for agreement with assessments made by financial analysts from a Brazilian regional development bank, the Banco de Desenvolvimento do Extremo Sul, BRDE, working from the same data. We found that the results of the model based on paraconsistent logic were similar to the opinions of the specialist financial analysts, indicating that this approach could be a promising tool for verifying analysts’ reports and for supporting decision making.
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