Application of Backpropagation Neural Network Based on Levenberg-Marquardt Algorithm in Detection of Fraudulent Financial Statements

摘要：

Neural network, a sort of nonlinear model, has been successfully applied in many fields. Considering the features of fraudulent financial statements, six financial indexes are selected as recognition variables according to an index similar to signal-to-noise ratio. In addition, a BP neural network model based on Levenberg-Marquardt algorithm is used to detect fraudulent financial statements of public companies. The experimental result shows that the model is of high accuracy and effective in the detection of fraudulent financial statements.

关键词： neural network levenberg-marquardt algorithm fraudulent financial statements

作者: DENG Qingshan MEI Guoping

作者单位: UFIDA School of Software Jiangxi University of Finance and Economics Nanchang, Jiangxi Province 330013, China

会议类型: 国际会议

会议名称: 第二届国际计算机新科技与教育学术会议(Proceedings of the Second International Conference on Computer Science & Education ICCSE2007)

会议地点: 武汉

会议语种:英文

页码: 151-154

在线出版日期: 2007-07-25（万方平台首次上网日期，不代表论文的发表时间）