Predicting risk propagation of corporate internet reporting based on fuzzy neural network

被引:1
|
作者
Ou L. [1 ,2 ]
Chen L. [3 ]
机构
[1] School of Accounting, Fujian Jiangxia University, Fuzhou
[2] Finance and Accounting Research Centre, Fujian Province Philosophy Social Science Research Base, Fuzhou
[3] Risk and Security Center, Alibaba Local Life Group, Shanghai
来源
Ingenierie des Systemes d'Information | 2020年 / 25卷 / 04期
关键词
Corporate internet reporting (CIR); Evaluation index system (EIS); Fuzzy neural network (FNN); Risk propagation;
D O I
10.18280/isi.250411
中图分类号
学科分类号
摘要
With the rapid advances of Internet technology, some listed companies choose to disclose their financial information in the form of corporate internet reporting (CIR). However, there is little report on the risk factors and formation mechanism of CIR risks. To better prewarn, prevent and regulate CIR risks, this paper designs an CIR risk propagation model based on fuzzy neural network (FNN). Firstly, an evaluation index system (EIS) was established for CIR safety, and subject to fuzzy comprehensive evaluation (FCE), after reliability analysis and weighting of the indices. Based on the evaluation results, the hypotheses and risk propagation mode were summarized, and used to set up a risk propagation model. Finally, a neural network (NN) algorithm was created to predict the CIR risk propagation path. The proposed model and algorithm were proved effective through experiments. The research findings provide a novel tool to dig deep into the propagation mechanism of CIR risks. © 2020 International Information and Engineering Technology Association. All rights reserved.
引用
收藏
页码:481 / 488
页数:7
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