Atıf İçin Kopyala
Hamal S., ŞENVAR Ö.
JOURNAL OF INTELLIGENT & FUZZY SYSTEMS, cilt.42, sa.1, ss.337-364, 2022 (SCI-Expanded)
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Yayın Türü:
Makale / Tam Makale
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Cilt numarası:
42
Sayı:
1
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Basım Tarihi:
2022
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Doi Numarası:
10.3233/jifs-219195
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Dergi Adı:
JOURNAL OF INTELLIGENT & FUZZY SYSTEMS
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Derginin Tarandığı İndeksler:
Science Citation Index Expanded (SCI-EXPANDED), Scopus, Academic Search Premier, Aerospace Database, Applied Science & Technology Source, Business Source Elite, Business Source Premier, Communication Abstracts, Compendex, Computer & Applied Sciences, INSPEC, Metadex, zbMATH, Civil Engineering Abstracts
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Sayfa Sayıları:
ss.337-364
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Anahtar Kelimeler:
Financial ratios, financial accounting fraud detection, single-valued spherical fuzzy sets (SVSFS), interval-valued spherical fuzzy sets (IVSFS), analytic hierarchy process (AHP), multi-objective optimization by a ratio analysis plus the full multiplicative form (MULTIMOORA), STATEMENT FRAUD, SELECTION, INFORMATION, EXTENSION, MODEL
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Marmara Üniversitesi Adresli:
Evet
Özet
Many studies have used different financial ratios for financial accounting fraud detection. This study focuses on multicriteria decision-making (MCDM) for ranking 25 financial ratios with respect to six criteria in detecting financial accounting fraud using interval-valued spherical fuzzy sets (IVSFS) and single-valued spherical fuzzy sets (SVSFS) to overcome uncertainties in decision-making process of financial analysts. This study proposes an integrated Analytic Hierarchy Process (AHP) and Multi-Objective Optimization by a Ratio Analysis plus the Full Multiplicative Form (MULTIMOORA) approach using IVSFS and SVSFS. Comparative results are obtained and discussed in prioritization of financial ratios for both IVSFS and SVSFS.