On ordered weighted averaging aggregation operators in multicriteria decisionmaking
IEEE Transactions on Systems, Man and Cybernetics
ELECTRE: A language using control structure expressions to specify synchronization
ACM '85 Proceedings of the 1985 ACM annual conference on The range of computing : mid-80's perspective: mid-80's perspective
Information Systems: A Management Perspective
Information Systems: A Management Perspective
Combining data and text mining techniques for analysing financial reports: Research Articles
International Journal of Intelligent Systems in Accounting and Finance Management
Fuzzy hierarchy sensitive with Delphi method to evaluate hospital organization performance
Expert Systems with Applications: An International Journal
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Financial statements are very vital to the organization and all stake holders, including government, creditors, investors, auditors and the general public. Over the years, there has been emphasis placed on evaluating the quantitative aspects of financial statements and accounting information. Less emphasis has been placed on the qualitative components. Often times the use of common sense, rule of thumb, intuition and experience apply in assessing the qualitative value of financial information. This study attempts to identify a comprehensive set of variables for the comparative evaluation of the qualitative aspects of firms' financial statements. The Analytical Hierarchy Process [AHP] is applied in the modeling of the financial statement evaluation process. The results of the study show that the AHP provides a stepwise refinement of the results of the initial evaluation process to attain some level of optimality in the decision process regarding the evaluation of financial information of corporate organizations.