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DEMOCRATIZING DIAGNOSTICS: AN EXPLAINABLE AI FRAMEWORK FOR PREDICTING CASH SHORTAGES IN INDIAN MSMEs

📘 Volume 14 📄 Issue 3 📅 March 2026

👤 Authors

Ravi Aditya, Prof. R. Sivarama Prasad 1
1. Acharya Nagarjuna University, Department of Commerce and Business Administration, Guntur, Andhra Pradesh

📄 Abstract

Purpose: This study develops an explainable AI (XAI) framework to predict and diagnose cash shortages in Indian MSMEs, addressing limitations of inaccurate or "black box" existing models. Design: Using a cross-sectional survey of 1,230 MSMEs, we apply XGBoost machine learning with SHAP (SHapley Additive exPlanations) interpretation for global and local explainability. Findings: The XGBoost model achieved outstanding predictive accuracy (AUC=0.93), significantly outperforming logistic regression (AUC=0.79). SHAP analysis identified delayed receivables, low capacity utilization, and absence of formal cash flow planning as key predictors. The framework provides actionable diagnostics for individual MSMEs. Originality: This research offers a triple contribution: methodological innovation through XAI integration, theoretical expansion beyond financial ratios, and practical value via a transparent diagnostic tool for entrepreneurs, lenders, and policymakers to enhance MSME resilience.

🏷️ Keywords

Explainable AI (XAI) SHAP Model MSMEs Cash Shortage Predictive Analytics Financial Distress.

🔗 DOI

View DOI - (https://doi.org/10.36713/epra26525)

📚 How to Cite:

Ravi Aditya, Prof. R. Sivarama Prasad , DEMOCRATIZING DIAGNOSTICS: AN EXPLAINABLE AI FRAMEWORK FOR PREDICTING CASH SHORTAGES IN INDIAN MSMEs , Volume 14 , Issue 3, March 2026, EPRA International Journal of Economic and Business Review(JEBR) , DOI: https://doi.org/10.36713/epra26525

🔗 PDF URL

https://cdn.epratrustpublishing.com/article/202603-04-026525.pdf

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