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Trigueiros, D. & Taffler, R. (1996). Neural networks and empirical research in accounting. Accounting and Business Research. 26 (4), 347-355
D. M. Trigueiros and R. Taffler, "Neural networks and empirical research in accounting", in Accounting and Business Research, vol. 26, no. 4, pp. 347-355, 1996
@article{trigueiros1996_1732421740045, author = "Trigueiros, D. and Taffler, R.", title = "Neural networks and empirical research in accounting", journal = "Accounting and Business Research", year = "1996", volume = "26", number = "4", doi = "10.1080/00014788.1996.9729524", pages = "347-355", url = "https://tandfonline.com/doi/abs/10.1080/00014788.1996.9729524" }
TY - JOUR TI - Neural networks and empirical research in accounting T2 - Accounting and Business Research VL - 26 IS - 4 AU - Trigueiros, D. AU - Taffler, R. PY - 1996 SP - 347-355 SN - 0001-4788 DO - 10.1080/00014788.1996.9729524 UR - https://tandfonline.com/doi/abs/10.1080/00014788.1996.9729524 AB - This article seeks to provide an overview of the potential role of neural network (connectionist) methodology in empirical accounting research. It highlights how the accounting task domain differs substantially from those for which neural network techniques were originally developed. A non-technical overview of neural network methodology is given along with guidelines to help accounting researchers interested in applying these new tools to recognise the potential dangers and strengths underlying their use. An illustrative example is provided. The paper suggests research areas in accounting where neural network approaches could make a potential contribution. Explicit recommendations for prospective authors are made. ER -