{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,8,2]],"date-time":"2025-08-02T18:01:28Z","timestamp":1754157688533,"version":"3.41.2"},"reference-count":20,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2005,4,1]],"date-time":"2005-04-01T00:00:00Z","timestamp":1112313600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2005,4,1]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>To develop a model for financial forecasting using the principles of qualitative reasoning.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>The model was developed using theories in the accounting, finance, and marketing literature. Quantitative equations were transformed into their equivalent qualitative forms. Qualitative equations, where applicable, were developed and integrated with the quantitative equations.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The research demonstrated that qualitative reasoning models can be used for financial forecasting, decision making and control.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>The model used is experimental and relatively simple. More complex models should be developed for real life applications.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>Development of this model demonstrates that more complex models for specific applications in various business domains can be developed and used. Since business decision making requires both qualitative and quantitative inputs, models such as these may be of great practical value.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The paper will be valuable to those who want to develop such models in business domains.<\/jats:p><\/jats:sec>","DOI":"10.1108\/09685220510582638","type":"journal-article","created":{"date-parts":[[2005,4,26]],"date-time":"2005-04-26T02:00:06Z","timestamp":1114480806000},"page":"167-179","source":"Crossref","is-referenced-by-count":3,"title":["Development of a qualitative reasoning model for financial forecasting"],"prefix":"10.1108","volume":"13","author":[{"given":"Someswar","family":"Kesh","sequence":"first","affiliation":[]},{"given":"M.K.","family":"Raja","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022031320134753100_b1","unstructured":"AIME (2003), \u201cAIME\u201903 workshop: model\u2010based and qualitative reasoning in biomedicine\u201d, The European Conference on Artificial Intelligence in Medicine, Cyprus, October 18\u201022, pp. 19\u201022."},{"key":"key2022031320134753100_b2","unstructured":"Apte, C. and Hong, S.J. (1986), \u201cUsing qualitative reasoning to understand financial arithmetic\u201d, Proceedings of the 5th National Conference on Artificial Intelligence, Philadelphia, PA, August 11\u201015, pp. 942\u20108."},{"key":"key2022031320134753100_b3","unstructured":"Brajnik, G. and Lines, M. (1998), \u201cQualitative modeling and simulation of socio\u2010economic phenomena\u201d, Journal of Artificial Societies and Social Simulation, Vol. 1 No. 1, available at: www.soc.surrey.ac.uk\/JASS\/1\/1\/2.html."},{"key":"key2022031320134753100_b4","unstructured":"Bratko, I. and Suc, D. (2003), \u201cLearning qualitative models\u201d, AI Magazine, Winter, pp. 107\u201019."},{"key":"key2022031320134753100_b5","unstructured":"Bredeweg, B. and Struss, P. (2003), \u201cCurrent topics in qualitative reasoning\u201d, AI Magazine, Winter, pp. 13\u201016."},{"key":"key2022031320134753100_b6","unstructured":"Brigham, E.F. and Ehrhardt, M.C. 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