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政大機構典藏 > 商學院 > 資訊管理學系 > 期刊論文 > Item 140.119/73492

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/73492

Title:	Exploring Fraudulent Financial Reporting with GHSOM
Authors:	蔡瑞煌 Tsaih, Rua-Huan;Lin, Wan-Ying;Huang, Shin-Ying
Contributors:	資管系
Keywords:	Financial Reporting Fraud;Growing Hierarchical Self-Organizing Map;Knowledge Extraction
Date:	2009
Issue Date:	2015-02-12 12:23:37 (UTC+8)
Abstract:	The issue of fraudulent financial reporting has drawn much public as well as academic attention. However, most relevant researches focus on predicting financial distress or bankruptcy. Little emphasis has been placed on exploring the financial reporting fraud itself. This study addresses the challenge of obtaining an enhanced understanding of the financial reporting fraud through the approach with the following four phases: (1) to identify a set of financial and corporate governance indicators that are significantly correlated with fraudulent financial reporting; (2) to use the Growing Hierarchical Self-Organizing Map (GHSOM) to cluster data from listed companies into fraud and non-fraud subsets; (3) to extract knowledge from the fraudulent financial reporting through observing the hierarchical relationship displayed in the trained GHSOM; and (4) to provide justification to the extracted knowledge.
Relation:	Intelligence and Security Informatics Lecture Notes in Computer Science Volume,5477,31-41
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1007/978-3-642-01393-5_5
DOI:	10.1007/978-3-642-01393-5_5
Appears in Collections:	[資訊管理學系] 期刊論文

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