Predicting Risk Propagation of Corporate Internet Reporting Based on Fuzzy Neural Network

Received: 19 April 2020 Accepted: 28 June 2020 With the rapid advances of Internet technology, some listed companies choose to disclose their financial information in the form of corporate internet reporting (CIR). However, there is little report on the risk factors and formation mechanism of CIR risks. To better prewarn, prevent and regulate CIR risks, this paper designs an CIR risk propagation model based on fuzzy neural network (FNN). Firstly, an evaluation index system (EIS) was established for CIR safety, and subject to fuzzy comprehensive evaluation (FCE), after reliability analysis and weighting of the indices. Based on the evaluation results, the hypotheses and risk propagation mode were summarized, and used to set up a risk propagation model. Finally, a neural network (NN) algorithm was created to predict the CIR risk propagation path. The proposed model and algorithm were proved effective through experiments. The research findings provide a novel tool to dig deep into the propagation mechanism of CIR risks.