Corporate profitability analysis: a novel application for paraconsistent logic
Rodrigo Prante Dill, Newton C. A. da Costa, André Alves Portela Santos · Applied Mathematical Sciences · 2014
This study explores the application of paraconsistent annotated evidential logic for analyzing the profitability of companies. We implemented a model that allocated degrees of favorable and contrary evidence to selected profitability ratios, defined using data from sixty-seven food industry companies. The degrees of favorable and contrary evidence assigned to each profitability index were based on which decile they were in. This model was implemented as a dedicated software program that calculates degrees of favorable and contrary evidence for the full set of indices and then provides an overall assessment of evidence in favor of or contradicting each company’s profitability. The results produced by the model