[Retracted] Using an Optimized Learning Vector Quantization- (LVQ-) Based Neural Network in Accounting Fraud Recognition

Table 2

Descriptive statistics.

Index name	Mean value	Standard deviation	Analysis N
X1 index	0.005	0.055	550
X2 inventory turnover rate	0.293	0.142	550
X3 cash flow ratio	0.455	0.006	550
X4 total cash debt ratio	0.365	0.275	550
X5 total profit growth rate	0.155	0.133	550
X6 earnings per share before interest and tax	0.545	0.124	550
X7 shareholding ratio of the board of supervisors	0.159	0.152	550
X8 management shareholding ratio	0.086	0.055	550
X9 proportion of state-owned shares	0.061	0.175	550
X10 other receivables/total assets	0.078	0.165	550