DefaultGNN: A Dual-Perspective GNN Framework for Predicting Corporate Default from Buyer-Seller Transaction Networks
This work conducts a large-scale empirical study using real-world electronic tax-invoice data spanning six years that links transaction histories with default events, revealing that transaction-driven risk is both role-dependent (buyer or seller) and scale-dependent.
Junghoon Kim, Hyunsung Kim, Seungyoon Choi et al.
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