Investigating Revenue Smoothing Thresholds That Affect Bank Credit Scoring Models: An Iranian Bank Case Study
- سال انتشار: 1402
- محل انتشار: مجله هوش مصنوعی و داده کاوی، دوره: 11، شماره: 1
- کد COI اختصاصی: JR_JADM-11-1_011
- زبان مقاله: انگلیسی
- تعداد مشاهده: 124
نویسندگان
Information Technology Management department, Management school, Kharazmi, Tehran, Iran.
Information Technology Management department, Management school, Kharazmi, Tehran, Iran.
Information Technology Management department, Management school, Kharazmi, Tehran, Iran.
چکیده
Companies have different considerations for using smoothing in their financial statements, including annual general meeting, auditing, Regulatory and Supervisory institutions and shareholders requirements. Smoothing is done based on the various possible and feasible choices in identifying company’s incomes, costs, expenses, assets and liabilities. Smoothing can affect credit scoring models reliability, it can cause to providing/not providing facilities to a non-worthy/worthy organization orderly, which are both known as decision errors and are reported as “type I” and “type II” errors, which are very important for Banks Loan portfolio. This paper investigates this issue for the first time in credit scoring studies on the authors knowledge and searches. The data of companies associated with a major Asian Bank are first applied using logistic regression. Different smoothing scenarios are tested, using wilcoxon statistic indicated that traditional credit scoring models have significant errors when smoothing procedures have more than ۲۰% change in adjusting company’s financial statements and balance sheets parameters.کلیدواژه ها
data mining, Credit scoring, credit models, revenue smoothing, Stackingاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.