2014
DOI: 10.12988/ams.2014.4113
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Corporate profitability analysis: a novel application for paraconsistent logic

Abstract: 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 f… Show more

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Cited by 8 publications
(2 citation statements)
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“…Os valores de ai,j representam as respostas entre zero e um sobre o quanto o item é favorável para a análise utilizando o algoritmo Para-Analisador, e os valores bi,j representam o quanto é desfavorável (Dill et al, 2014).…”
Section: Grupo B Biomédicosunclassified
“…Os valores de ai,j representam as respostas entre zero e um sobre o quanto o item é favorável para a análise utilizando o algoritmo Para-Analisador, e os valores bi,j representam o quanto é desfavorável (Dill et al, 2014).…”
Section: Grupo B Biomédicosunclassified
“…One can interpret the pair as follows [19]: (0; 0) indicates the total absence of favorable evidence or maximum contrary evidence to p (it translates a logical state called paracompleteness);…”
Section: Literature Reviewmentioning
confidence: 99%