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Rodrigo P. Dill, Newton Da Costa Jr. and André A. P. Santos
''Paraconsistent and fuzzy logic applied to company profitability analysis''
( 2013, Vol. 33 No.2 )
This study proposes an application of two models based on non-classical logic, the paraconsistent logic and the fuzzy logic, in company profitability analysis. We conduct interviews with market specialists in order to identify the main explanatory variables related to company profitability and apply the paraconsistent model in order to classify the data and to attribute a degree of favorable evidence and of contrary evidence to each profitability ratio. In the fuzzy model, the collected data is analyzed and classified using inference rules and membership functions, thus assigning a qualitative variable to each profitability index. The empirical implementation indicates that both models can be used as tools for assistance and validation of opinions of specialists in the analysis of a company's profitability.
Keywords: Paraconsistent evidential logic, Fuzzy logic, Profitability analysis
JEL: M1 - Business Administration: General
M4 - Accounting and Auditing: General
Manuscript Received : Feb 21 2013 Manuscript Accepted : Jun 05 2013

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