Evaluating listed firm´s profitability based on rough set and artificial neural network

A new listed firm´s profitability evaluation model based on rough set theory and artificial neural network is put forward in this paper. The main idea of this method is that some redundant features of sample data is reduced by rough set theory firstly, then we evaluate listed firm´s profitability by artificial neural network. Finally, the model for evaluating listed firm´s profitability is set up based on rough set-artificial neural network and artificial neural network respectively; it is proved that rough set-artificial neural network model has higher evaluation accuracy than artificial neural network by comparing their simulation outputs.