Through this literature review, we have explored the various scientific articles that have been exploited by Data Mining techniques in the banking sector and specifically Digital Marketing, namely the prediction of customers interested in a banking product. We have succeeded through a variety of articles in tracking the behavior of some Data Mining algorithms and their uses, using bank data. These techniques have also allowed us to determine the best parameters for each Data Mining method. In this review, we have used the results of different evaluation tools for all the methods used, which has enabled us to easily choose the appropriate prediction model. Several Software have been used as a programming tool to clarify each of the techniques of Data Mining, Therefore, we cannot say that an algorithm is the best since the results differ from one category to another of the data used.
This paper's purpose is to seek the position of the Moroccan companies, especially the SMALL AND MEDIUM-SIZED ENTITIES, towards the standard "IFRS for SMEs". Firstly, the paper presents the standard "IFRS for SMEs". Then, the second goal of the article is to analyze the result of our investigation while recalling principles of the positive accounting theory. The method of statistical analysis used is logistic regression. The results of this study shows that SMEs surveyed are not ready to apply the IFRS standard for SMEs, even if this standard includes a set of simplifications, compared to the full IFRS but not relative to the Moroccan accounting standards.
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