Rough Sets Theory for Chinese-listed Companies Fraudulent Financial Reporting Predictions

摘要：

The rough sets approach is used to provide a set ofrules able to discriminate between law-abiding anddefrauded Chinese listed companies in order to predictfraudulent financial reporting firms.The paper uses767 Chinese listed companies as model samples and116 Chinese listed companies as test samples,theextracted rules,are based on attribute valueimportance and dominance-based rough sets approach.The results shown the prediction model identified thelaw-abiding listed companies with 97.8 percentprecision,at the same time identified the defraudedlisted companies with 66 percent precision.Theextracted identification rules reflect the economic lawson fraudulency.

作者: Yonghong Zhong Zheng Li

作者单位: Financial Engineering Research Centre,South China University of Technology Financial Department,Guangdong University of Business Studies

会议类型: 国际会议

会议名称: 2008 3rd International Conference on Intelligent System and Knowledge Engineering(第三届智能系统与知识工程国际会议)(ISKE 2008)

会议地点: 厦门

会议语种:英文

页码: 907-912

在线出版日期: 2008-11-17（万方平台首次上网日期，不代表论文的发表时间）