Research Article

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

Table 3

Discrimination results of neural network model training and test samples based on LVQ.

Company typeTraining samples (320 pairs in total)Test samples (150 pairs in total)
Fraud companyMatching companyClassification accuracyFraud companyMatching companyClassification accuracy

Fraud company3051595.451361488.54
Matching company1831235.981813291.54
Overall correct rate93.5490.48