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Belief Functions in Business Decisions

  • Book
  • © 2002

Overview

Editors:
  1. Rajendra P. Srivastava

    1. School of Business, Ernst & Young Center for Auditing Research and Advanced Technology, The University of Kansas, Lawrence, USA

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  2. Theodore J. Mock

    1. Laventhal School of Accounting, University of Southern California, Los Angeles, USA

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    You can also search for this editor in PubMed   Google Scholar

  • Introduction into the concept of belief functions.- Applications in information systems, auditing, and mergers and acquisitions
  • Includes supplementary material: sn.pub/extras

Part of the book series: Studies in Fuzziness and Soft Computing (STUDFUZZ, volume 88)

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Table of contents (12 chapters)

  1. Front Matter

    Pages I-X
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  2. Foundations

    1. Introduction to Belief Functions

      • Rajendra P. Srivastava, Theodore J. Mock
      Pages 1-16

    2. Decision Making in a Context where Uncertainty is Represented by Belief Functions

      • Philippe Smets
      Pages 17-61

    3. Empirical Models for the Dempster-Shafer-Theory

      • MieczysÅ‚aw Alojzy KÅ‚opotek, SÅ‚awomir Tadeusz WierzchoÅ„
      Pages 62-112

  3. Systems and Auditing Applications

    1. The Descriptive Ability of Models of Audit Risk

      • Gary Monroe, Juliana Ng
      Pages 113-138

    2. The Effectiveness and Efficiency of Belief Based Audit Procedures

      • Maximilian K. P. Jung, Herwig E. Fink
      Pages 139-160

    3. Auditors’ Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities

      • Keith E. Harrison, Rajendra P. Srivastava, R. David Plumlee
      Pages 161-183

    4. Conflict, Consistency and Consonance in Belief Functions: Coherence and Integrity of Belief Systems

      • Peter R. Gillett
      Pages 184-221

  4. Operations Management, Finance and Economics Applications

    1. Evaluating Mergers and Acquisitions: A Belief Function Approach

      • Rajendra P. Srivastava, Deepak K. Datta
      Pages 222-251

    2. Possibilistic Belief Network Constructed by Operators of Composition and its Application to Financial Analysis

      • Radim JirouÅ¡ek, JiÅ™ina Vejnarová, Jozef Gemeľa
      Pages 252-280

    3. Using Belief Functions to Forecast Demand for Mobile Satellite Services

      • Peter McBurney, Simon Parsons
      Pages 281-315

    4. Modeling Financial Portfolios Using Belief Functions

      • Catherine Shenoy, Prakash P. Shenoy
      Pages 316-332

    5. Futures Hedging under Prospect Utility and Knightian Uncertainty

      • Donald Lien
      Pages 333-345

  5. Back Matter

    Pages 346-346
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Keywords

About this book

The book focuses on applications of belief functions to business decisions. Section I introduces the intuitive, conceptual and historical development of belief functions. Three different interpretations (the marginally correct approximation, the qualitative model, and the quantitative model) of belief functions are investigated, and rough set theory and structured query language (SQL) are used to express belief function semantics. Section II presents applications of belief functions in information systems and auditing. Included are discussions on how a belief-function framework provides a more efficient and effective audit methodology and also the appropriateness of belief functions to represent uncertainties in audit evidence. The third section deals with applications of belief functions to mergers and acquisitions; financial analysis of engineering enterprises; forecast demand for mobile satellite services; modeling financial portfolios; and economics.

Editors and Affiliations

  • School of Business, Ernst & Young Center for Auditing Research and Advanced Technology, The University of Kansas, Lawrence, USA

    Rajendra P. Srivastava

  • Laventhal School of Accounting, University of Southern California, Los Angeles, USA

    Theodore J. Mock

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