Sep 2026· Asian Journal of Advanced Research and Reports· 0 citations
Financial Distress and Bankruptcy Prediction
TL;DR
Overall, the findings indicate that business value is associated not simply with AI adoption, but with its systematic integration into financial decision-making processes.
Abstract
Artificial Intelligence (AI) and Data Science are increasingly used to support corporate financial decision-making, yet uncertainty remains regarding how analytical maturity and AI adoption translate into measurable business performance. This study developed and evaluated an integrated decision-support framework using a synthetic dataset of 1,200 enterprise profiles representing six industrial sectors over the period 2019–2025. The analytical design combined Multiple Linear Regression, Support Vector Regression, Random Forest, Gradient Boosting Machine, Extreme Gradient Boosting (XGBoost), Artificial Neural Networks, Structural Equation Modelling, and SHapley Additive exPlanations (SHAP). Model performance was assessed through train-test partitioning, hyperparameter optimisation, cross-validation, robustness testing, sector-specific validation, and sensitivity analysis. XGBoost achieved the strongest predictive performance, explaining 91.4% of the variance in the Business Performance Index (R² = 0.914), with an RMSE of 3.623 and an MAE of 2.541. Structural analysis indicated that the Financial Decision Score mediated the relationship between AI adoption and business performance, with an indirect pathway coefficient of β = 0.218. SHAP analysis identified a nonlinear threshold pattern, with stronger predicted performance effects when the AI Adoption Index exceeded approximately 60 points. The framework remained comparatively stable under noise injection and across industrial sectors. Overall, the findings indicate that business value is associated not simply with AI adoption, but with its systematic integration into financial decision-making processes.
The results prove that ensemble machine learning is a credible and explainable approach to electricity price prediction, which can be utilized for procurement planning, budgeting, production scheduling, and decision-making for business and industry.
A. Bhargava· Journal of Intelligent Decis...· 0 citations
Small and Medium Enterprises (SMEs) play an essential role in supporting economic growth, employment creation, and innovation across developing and emerging economies. To maintain competitiveness, SMEs need to improve their business performance by understanding the factors that influence organizational success. Several...
Azizah, R. Gernowo, B. Warsito et al.· Journal of Information Syste...· 0 citations
An integrated framework combining explainable machine learning and Hybrid Multi-Criteria Decision-Making techniques to evaluate the financial performance of Indian banks is proposed and is expected to demonstrate that combining explainable machine learning with hybrid MCDM produces more reliable and interpretable finan...
An integrated framework combining explainable machine learning with hybrid MCDM techniques to evaluate the financial performance of Indian banks is proposed, providing a transparent, data-driven, and explainable decision-support system that enhances managerial decision-making, regulatory monitoring, and investment anal...
Binay Maji· International Journal For Mu...· 0 citations
This study critically investigates the evolving role of artificial intelligence (AI) in financial forecasting through a systematic literature review conducted across multiple reputable academic databases, and identifies persistent limitations, including model opacity, data quality concerns, and compliance challenges.
Wasiu Eyinade· World Journal of Finance and...· 0 citations
Results indicate that data quality, analytical capabilities and alignment between analytics and decision-making are the strongest determinants of LIP, and machine learning models outperform linear regression in predicting LIP.
Taoufiq el Moussaoui, A. E. El Moussaoui· The International Journal of...· 0 citations
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