Fuzzy sets and their variants
Meysam Kaviani; Seyed Fakhreddin Fakhrehosseini
Abstract
Over the past decades, financial researchers have proposed different methods in portfolio selection, so that, Markwotiz [1] introduced risk and return criteria for a portfolio selection. Since it is difficult how to select an adequate stock portfolio, fuzzy models have been able to help researchers by ...
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Over the past decades, financial researchers have proposed different methods in portfolio selection, so that, Markwotiz [1] introduced risk and return criteria for a portfolio selection. Since it is difficult how to select an adequate stock portfolio, fuzzy models have been able to help researchers by considering uncertainty. In this research, we surveyed a portfolio management by reviewing the relevant literature of fuzzy model in financial management. The results showed that a fuzzy model can to determine an optimal portfolio.
Fuzzy sets and their variants
Mohsen Imeni
Abstract
Many areas of accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of accounting with binary classification ...
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Many areas of accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of accounting with binary classification are not consistent. Similarly, the discussion of the materiality or reliability of accounting is not a two-part concept. Because there are degrees of materiality or reliability. Therefore, these ambiguities lead to the presentation information that is not suitable for decision making. Lack of attention to the issue of ambiguity in management accounting techniques, auditing procedures, and financial reporting may lead to a reduced role of accounting information in decision-making processes. Because information plays an important role in economic decision-making, and no doubt, the quality of their, including accuracy in providing it to a wide range of users, can be useful for decision-making. One of the features of the fuzzy set is that it reduces the need for accurate data in decision making. Hence this information can be useful for users.