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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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Detalles Bibliográficos
Autor principal: Chen, Suduan
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer International Publishing 2016
Materias:
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