.... This study explores and compares the usefulness of neural networks, decision trees and logistic regression in predicting a firm's going concern status. The sample data comprise financial ratios for 165 going concerns and 165 matched non‐going concerns. The classification results indicate the potential...

...Sow‐Lin Chan; Hian‐Chye Koh; Chan‐Kee Low Illustrates the use of the Bayesian decision‐tree approach in making auditing decisions. First reviews the audit process and shows that the outcomes of auditing decisions depend not only on the courses of action but also on some uncontrollable chance events...