Discrete Dynamics in Nature and Society / 2019 / Article / Tab 6 / Research Article
The Efficacy of Predictive Methods in Financial Statement Fraud Table 6 Descriptive statistics of the performance measures obtained from 1000 iterations segmented by different rate of fraudulent companies, and for training sample size of 800 and test sample size of 270.
ā 1% Fraud 3% Fraud 5% Fraud 7% Fraud 10% Fraud Prec. recall Prec. recall Prec. recall Prec. recall Prec. recall MFFNN Avg. 0.975 0.969 0.974 0.966 0.972 0.965 0.972 0.964 0.973 0.962 SD 0.015 0.017 0.016 0.018 0.016 0.019 0.016 0.019 0.017 0.019 Min 0.907 0.897 0.917 0.881 0.916 0.878 0.898 0.893 0.907 0.886 Max 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 PNN Avg. 0.975 0.726 0.974 0.720 0.974 0.720 0.975 0.718 0.976 0.718 SD 0.015 0.035 0.016 0.034 0.016 0.034 0.016 0.034 0.015 0.035 Min 0.916 0.623 0.906 0.630 0.906 0.614 0.879 0.631 0.916 0.578 Max 1.000 0.843 1.000 0.846 1.000 0.822 1.000 0.835 1.000 0.855 SVM Avg. 0.916 0.921 0.909 0.916 0.905 0.914 0.906 0.914 0.907 0.916 SD 0.028 0.027 0.028 0.026 0.029 0.028 0.030 0.026 0.028 0.026 Min. 0.796 0.828 0.796 0.811 0.813 0.800 0.806 0.833 0.796 0.840 Max 0.981 0.990 0.991 1.000 0.972 0.990 0.981 0.990 0.972 0.980 MLM Avg. 0.894 0.897 0.892 0.894 0.890 0.893 0.892 0.895 0.894 0.898 SD 0.032 0.027 0.032 0.027 0.032 0.028 0.032 0.027 0.029 0.027 Min 0.759 0.804 0.787 0.809 0.785 0.787 0.787 0.805 0.806 0.786 Max 0.981 0.980 0.991 0.980 0.972 0.980 0.981 0.980 0.981 0.970 DA Avg. 0.912 0.870 0.908 0.877 0.906 0.884 0.907 0.892 0.905 0.902 SD 0.029 0.029 0.029 0.028 0.030 0.028 0.029 0.027 0.029 0.026 Min 0.806 0.784 0.815 0.800 0.804 0.771 0.806 0.800 0.796 0.814 Max 0.991 0.971 0.991 0.961 0.981 0.979 0.991 0.980 0.991 0.980