{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,19]],"date-time":"2026-03-19T23:41:56Z","timestamp":1773963716505,"version":"3.50.1"},"reference-count":36,"publisher":"Institute of Electrical and Electronics Engineers (IEEE)","issue":"12","license":[{"start":{"date-parts":[[2014,12,1]],"date-time":"2014-12-01T00:00:00Z","timestamp":1417392000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/ieeexplore.ieee.org\/Xplorehelp\/downloads\/license-information\/IEEE.html"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["IEEE Trans. Syst. Man Cybern, Syst."],"published-print":{"date-parts":[[2014,12]]},"DOI":"10.1109\/tsmc.2014.2318020","type":"journal-article","created":{"date-parts":[[2014,7,21]],"date-time":"2014-07-21T18:21:20Z","timestamp":1405966880000},"page":"1624-1632","source":"Crossref","is-referenced-by-count":48,"title":["A Decision Support Approach for Accounts Receivable Risk Management"],"prefix":"10.1109","volume":"44","author":[{"given":"Desheng D.","family":"Wu","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"David L.","family":"Olson","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Cuicui","family":"Luo","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"263","reference":[{"key":"ref33","doi-asserted-by":"publisher","DOI":"10.1214\/aos\/1176344136"},{"key":"ref32","doi-asserted-by":"publisher","DOI":"10.1016\/0304-4076(81)90071-3"},{"key":"ref31","author":"sobehart","year":"2000","journal-title":"Benchmarking Quantitative Default Risk Models A Validation Methodology"},{"key":"ref30","doi-asserted-by":"publisher","DOI":"10.1109\/TSMCA.2010.2089515"},{"key":"ref36","doi-asserted-by":"publisher","DOI":"10.1145\/1288552.1288558"},{"key":"ref35","doi-asserted-by":"publisher","DOI":"10.1080\/03610928008827941"},{"key":"ref34","doi-asserted-by":"publisher","DOI":"10.1007\/978-1-4899-3242-6"},{"key":"ref10","first-page":"45","article-title":"Trade credit insurance and captives","volume":"51","author":"edwards","year":"2004","journal-title":"Risk Manage"},{"key":"ref11","doi-asserted-by":"publisher","DOI":"10.1111\/j.1745-6622.2006.00111.x"},{"key":"ref12","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6261.2009.01492.x"},{"key":"ref13","author":"witten","year":"2005","journal-title":"Data Mining Practical Machine Learning Tools and Techniques"},{"key":"ref14","author":"olson","year":"2006","journal-title":"Introduction to Business Data Mining"},{"key":"ref15","doi-asserted-by":"publisher","DOI":"10.1016\/j.dss.2004.11.011"},{"key":"ref16","doi-asserted-by":"publisher","DOI":"10.1016\/j.dss.2007.12.006"},{"key":"ref17","doi-asserted-by":"publisher","DOI":"10.1016\/j.dss.2010.08.007"},{"key":"ref18","doi-asserted-by":"publisher","DOI":"10.1016\/j.dss.2010.08.006"},{"key":"ref19","doi-asserted-by":"publisher","DOI":"10.1111\/j.1539-6975.2005.00137.x"},{"key":"ref28","doi-asserted-by":"publisher","DOI":"10.1016\/j.eswa.2005.04.030"},{"key":"ref4","author":"shelp","year":"2009","journal-title":"Fallen Giant The Amazing Story of Hand Greenberg and the History of AIG"},{"key":"ref27","doi-asserted-by":"publisher","DOI":"10.1108\/02686900310495151"},{"key":"ref3","author":"pavlo","year":"2007","journal-title":"Stolen Without a Gun Confessions from Inside History’s Biggest Accounting Fraud—The Collapse of MCI Worldcom"},{"key":"ref6","author":"blinder","year":"2013","journal-title":"After the Music Stopped The Financial Crisis the Response and the Work Ahead"},{"key":"ref29","doi-asserted-by":"publisher","DOI":"10.1109\/TSMCC.2011.2138133"},{"key":"ref5","author":"boyd","year":"2011","journal-title":"Fatal Risk A Cautionary Tale of AIG’s Corporate Suicide"},{"key":"ref8","doi-asserted-by":"crossref","first-page":"421","DOI":"10.1109\/TSMCC.2011.2170420","article-title":"Machine learning in financial crisis prediction: A survey","volume":"42","author":"lin","year":"2012","journal-title":"IEEE Trans Syst Man Cybern C Appl Rev"},{"key":"ref7","author":"olson","year":"2008","journal-title":"Enterprise Risk Management"},{"key":"ref2","author":"mclean","year":"2004","journal-title":"The Smartest Guys in the Room The Amazing Rise and Scandalous Fall of Enron"},{"key":"ref9","doi-asserted-by":"publisher","DOI":"10.3905\/jsf.2011.17.2.023"},{"key":"ref1","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-11474-8"},{"key":"ref20","doi-asserted-by":"publisher","DOI":"10.1016\/j.ejor.2005.08.005"},{"key":"ref22","doi-asserted-by":"crossref","first-page":"337","DOI":"10.1097\/00115514-201109000-00009","article-title":"Hospital financial position and the adoption of electronic health records","volume":"56","author":"ginn","year":"2011","journal-title":"J Healthcare Management"},{"key":"ref21","doi-asserted-by":"publisher","DOI":"10.2308\/ajpt-50009"},{"key":"ref24","doi-asserted-by":"publisher","DOI":"10.1093\/imaman\/5.1.35"},{"key":"ref23","doi-asserted-by":"publisher","DOI":"10.1109\/TSMCA.2012.2204739"},{"key":"ref26","doi-asserted-by":"publisher","DOI":"10.1109\/TSMCA.2010.2089515"},{"key":"ref25","first-page":"104","article-title":"Forecasting fraudulent financial statements using data mining","volume":"3","author":"kotsiantis","year":"2006","journal-title":"Int J Comput Intell"}],"container-title":["IEEE Transactions on Systems, Man, and Cybernetics: Systems"],"original-title":[],"link":[{"URL":"http:\/\/xplorestaging.ieee.org\/ielx7\/6221021\/6955885\/06861450.pdf?arnumber=6861450","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,1,12]],"date-time":"2022-01-12T16:00:37Z","timestamp":1642003237000},"score":1,"resource":{"primary":{"URL":"https:\/\/ieeexplore.ieee.org\/document\/6861450"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2014,12]]},"references-count":36,"journal-issue":{"issue":"12"},"URL":"https:\/\/doi.org\/10.1109\/tsmc.2014.2318020","relation":{},"ISSN":["2168-2216","2168-2232"],"issn-type":[{"value":"2168-2216","type":"print"},{"value":"2168-2232","type":"electronic"}],"subject":[],"published":{"date-parts":[[2014,12]]}}}