Investigating Determinants of Profitability of Commercial Firms: Rough Set Analysis

  • Arpit SinghEmail author
  • Subhas Chandra Misra
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 1089)


To achieve excellence in any business venture and have an edge over the competitors, it is necessary to optimally use the available scarce resources which form the foundation of a perpetually flourishing business enterprise. This paper employs rough set theory to categorically remove any superfluous data present in the system by establishing a discernibility matrix which accommodates the elements that differentiates the objects or the equivalence classes obtained using the indiscernibility relation. The basic principle, to achieve the objective of data reduction, is to minimize the Boolean expression obtained by logically concatenating entries of the discernibility matrix. The reduced information is subjected to the standard statistical regression procedures and is found that it is statistically consistent. Finally, an artificial neural network modeling is suggested which validates the results obtained using rough set analysis for the relations between the data variables or the given information other than the linear ones.


Rough sets Discernibility matrix Vagueness Reducts 


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Copyright information

© Springer Nature Singapore Pte Ltd. 2020

Authors and Affiliations

  1. 1.Department of Industrial & Management EngineeringIITKanpurIndia

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