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Detection of fraudulent financial statements using the hybrid data mining approach
The purpose of this study is to construct a valid and rigorous fraudulent financial statement detection model. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements between the years 2002 and 2013. In the first stage, two decision tree algorithm...
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Formato: | Online Artículo Texto |
Lenguaje: | English |
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Springer International Publishing
2016
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Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4729758/ https://www.ncbi.nlm.nih.gov/pubmed/26848429 http://dx.doi.org/10.1186/s40064-016-1707-6 |