“…forecasting performance if model complexity is restricted. This explains why neural nets have found many applications in business, above all in finance (Qi (1999), Donaldson and Kamstra (1997), Garcia and Gencay (2000)), accounting (Baetge and Uthoff (1998), Luther (1998), Anders and Szczesny (1998)) and marketing (Agrawal and Schorling (1996), Heimel et al (1998), Hruschka (1993, Hruschka et al (2002Hruschka et al ( , 2004, Hruschka and Natter (1999), Mazanec (1999), West et al (1997)). …”