A NOTE ON THE OPTIMAL CUTOFF POINT IN BANKRUPTCY PREDICTION MODELS
推导了一个修正的贝叶斯决策模型，用于系统估计破产预测模型的最优截断点，通过引入损失函数最小化总错误成本而非总错误概率，适用于任何错误成本不等的二分类问题。
A modified Bayesian decision model is derived in the study to systematically estimate an optimal cutoff point for bankruptcy prediction models. In addition, a loss function is implemented in the model so that the total error costs instead of the total error probability is minimized. Any dichotomous classification problem with unequal error costs would find this decision model useful.