• 한국정보시스템학회지:정보시스템연구
• /
• 제16권3호
• /
• pp.1-20
• /
• 2007

Most researches on the corporate credit rating are generally classified into the area of bankruptcy prediction and bond rating. The studies on bankruptcy prediction have focused on improving the performance in binary classification problem, since the criterion variable is categorical, bankrupt or non-bankrupt. The other studies on bond rating have predicted the credit ratings, which was already evaluated by bond rating experts. The financial institute, however, should perform effective loan evaluation and risk management by employing the corporate credit rating model, which is able to determine the credit of corporations. Therefore, this study presents a corporate credit rating method using business failure probability map(BFPM) and AHP(Analytic Hierarchy Process). The BFPM enables us to rate the credit of corporations according to business failure probability and data distribution or frequency on each credit rating level. Also, we developed AHP model for credit rating using non-financial information. For the purpose of completed credit rating model, we integrated the BFPM and the AHP model using both financial and non-financial information. Finally, the credit ratings of each firm are assigned by our proposed method. This method will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings.

• 한국정보시스템학회지:정보시스템연구
• /
• 제18권4호
• /
• pp.41-57
• /
• 2009

Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

• 한국지능정보시스템학회:학술대회논문집
• /
• 한국지능정보시스템학회 2002년도 추계정기학술대회
• /
• pp.491-501
• /
• 2002

Case-based reasoning is emerging as a leading methodology for the application of artificial intelligence. CBR is a reasoning methodology that exploits similar experienced solutions, in the form of past cases, to solve new problems. Hybrid model achieves some convergence of the wide proliferation of credit evaluation modeling. As a result, Hybrid model showed that proposed methodology classify more accurately than any of techniques individually do. It is confirmed that proposed methodology predicts significantly better than individual techniques and the other combining methodologies. The objective of the proposed approach is to determines a set of weighting values that can best formalize the match between the input case and the previously stored cases and integrates fuzzy sit concepts into the case indexing and retrieval process. The GA is used to search for the best set of weighting values that are able to promote the association consistency among the cases. The fitness value in this study is defined as the number of old cases whose solutions match the input cases solution. In order to obtain the fitness value, many procedures have to be executed beforehand. Also this study tries to transform financial values into category ones using fuzzy logic approach fur performance of credit evaluation. Fuzzy set theory allows numerical features to be converted into fuzzy terms to simplify the matching process, and allows greater flexibility in the retrieval of candidate cases. Our proposed model is to apply an intelligent system for bankruptcy prediction.

• Communications for Statistical Applications and Methods
• /
• 제15권4호
• /
• pp.615-631
• /
• 2008

재무자료에 대한 신용평가모형은 각각의 재무변수를 평활한 예측부도율로 변환하여 사용한다. 본 연구에서는 연속형 재무자료를 변환하여 설정된 신용평가모형의 문제점을 살펴보고, 연속형 재무변수를 다양한 형태로 범주화한 신용평가모형들을 제안한다. 범주형 재무자료를 사용해서 개발한 여러 종류의 신용평가모형들의 성과를 다양한 적합성 검증 방법으로 비교하고, 범주형 재무자료를 이용한 신용평가모형의 유용성을 토론한다.

• 수산경영론집
• /
• 제39권1호
• /
• pp.43-61
• /
• 2008

Excessive public loan with low interest and other tax benefits have been provided for fishermen, but much of them turned out to be little performed. There were the moral hazards of Suhyup in the process of executing the public loans. As the government gave the reimbursement on the financial loss of Suhyup resulting from the public loans, Suhyup had no responsibility of the bad debt loss. Therefore, Suhyup gave little efforts to reduce the non-performing. The government perceived this problem and tried to reduce the under-performing loans. Thus, the government decided to take limited responsibilities. Suhyup made the progress to reduce the under-performing public loans. Suhyup dealt with these situation and made the credit evaluation model of the fisherman's public loan. This paper is for the credit evaluation model in the fisherman's public loan, which explains the model development methodology and the model characteristics in detail. This evaluation model is composed of two sub-component model. the one is the quantitative model and the other is the qualitative model. The quantitative sub-model is for the identification of fishermen financial status and is based on the financial transaction information. Its development methodology is the CSS modeling for the consumer market. The qualitative sub-model is for the evaluation the business prospect and is based on the business information such as fisherman's management skills, technology, equipment. Its development methodology is the AHP. It provides the detailed information in the model development methodology, which is the ideal example such as the public loan. In addition it gives the information to the interest parties such as policy makers, suhyup and fishermen.

• 벤처창업연구
• /
• 제6권2호
• /
• pp.133-147
• /
• 2011

본 연구에서는 최근 꾸준한 성장세를 보이고 있는 의료산업의 국내벤처기업에 대한 신용 평가를 위해 먼저 기업의 재무 요인과 비재무 요인을 구분하여 평가지표를 개발한 다음 Saaty(1980)의 계층분석과정(Analytic Hierarchy Process; AHP)방법론을 적용하여 각 지표의 중요도(가중치)를 산출함으로써 의료벤처기업의 신용평가모형을 제시한다. 재무요인의 상위지표로는 수익성, 안전성, 활동성, 성장성, 생산성을 선택하였고, 각 상위지표에 대해서는 2개씩의 하위지표를 정하여 모두 10개의 지표를 설정하였다. 또 비재무적 요인의 상위지표로는 경영자 능력, 기술성, 시장성, 사업성, 신뢰성의 5개 영역을 정하고, 각 영역에 대해 2-5개의 하위지표를 정하여 모두 17개의 지표를 설정하였다. 신용평가지표에 대한 평가를 위해 원주의료기기클러스터 내 소재하고 있는 금융기관 및 보증기관의 심사역을 대상으로 설문조사를 한 후 이를 분석하여 평가지표에 대한 가중치를 산출하였다.

• Journal of the Korean Data and Information Science Society
• /
• 제21권6호
• /
• pp.1225-1235
• /
• 2010

개인신용평점에서 항목그룹화의 과정은 연속형 특성변수를 밴드로 분할하고 이산형 특성변수는 그룹으로 분할하는 것이다. 또한 평점표는 시간이 지나감에 따라 성능이 떨어지게 되고, 따라서 사용되고 있는 승인점을 조정하여야 한다. 그러나 개인신용평점에서 항목그룹화와 승인점의 조정은 매우 복잡하고 번거로운 과정이라고 할 수 있다. 따라서 본 논문에서는 비주얼베이직을 사용하여 개인신용평점에서 항목그룹화와 모형평가를 위한 소프트웨어를 개발하였다. 개발된 소프트웨어를 활용하면 항목그룹화에서 최적의 분할과 모형평가에서 최적의 승인점을 쉽게 찾을 수 있다.

• 한국컴퓨터정보학회:학술대회논문집
• /
• 한국컴퓨터정보학회 2019년도 제59차 동계학술대회논문집 27권1호
• /
• pp.41-42
• /
• 2019

본 논문에서는 다양한 기계학습 모델을 이용한 신용 데이터 분석 기법에 대해 서술한다. 기계학습 모델은 크게 Canonical models, Committee machines, 그리고 Deep learning models로 분류된다. 이러한 다양한 기계학습 모델 중 일부 학습 모델을 기반으로 Benchmark dataset인 Credit Approval 데이터를 분석하고 성능을 평가한다. 성능 평가에는 k-fold evaluation method를 사용하며, k-fold evaluation 결과에 대한 평균 성능을 측정하기 위해 Accuracy, Precision, Recall, 그리고 F1-score가 사용되었다.

• Asia pacific journal of information systems
• /
• 제15권1호
• /
• pp.45-61
• /
• 2005

This study develops the evaluation model for e-Business company using analytic hierarchy process. As the first step of this study, we derived the appraisal standards based on the previous literature and the knowledge of experts from venture capitalists, security companies, credit evaluation companies, and consulting firms. In order to validate the evaluating factors in the models, this study was supported by analysts of top ranked venture capitalists in Korea. Through their assistance, this study can determine necessary evaluating factors that refined and deepened the models. Four expert groups, such as venture capitalists, credit analysts, analysts of security company and e-Business consultants, provide their knowledge for the determination of the weights of evaluating factors in the hierarchical model through the questionnaires and interviews. The results show that the weights of the evaluating factors differed by the maturity of e-Business company.

• 경영정보학연구
• /
• 제4권2호
• /
• pp.361-376
• /
• 2002

본 논문은 국내 은행금응기관의 신용위험관리를 보다 효율적이고 과학적으로 지원하기 위한 통합 위험관리시스템의 프레임웍을 제시한다. 즉, 담보 보증중심의 사전관리 위주의 대출관리에서 신용중심의 사후관리 위주의 대출관리로 전환되어야 함에 따라 신용평가시스템, 대출의사결정시스템, 사후관리시스템, 그리고 통합 신용위험관리시스템에 이르기까지 각 단위 시스템이 전체적으로 하나의 시스템으로 통합되어야 한다. 특히, 통합 위험관리시스템은 신용위험을 은행전체의 신용 포트폴리오의 관점에서 측정하고 분석함을 의미한다. 통합 위험관리시스템은 개별 대출기업 혹은 개별 대출에 대한 신용위험을 분석함과 동시에 이를 기초 데이터로하여 은행 전체 신용 포트폴리오의 신용위험 노출정도를 파악한다. 또한, 개별 대출기업의 신용등급 변화로 인한 은행전체 신용위험의 변화를 자동적으로 파악하고 조기 경보함으로써 은행의 총체적인 통합 신용위험관리가 가능하도록 한다.