The Efficacy of Predictive Methods in Financial Statement Fraud

Table 2

Clusters after labeling. The values in parentheses indicate the frequency of clusters that are merged.

	Count	Cumulative count	% of all cases	Cumulative % of all cases
Fraudulent	153; (7+146)	153	5.75	5.75
Suspicious	1596; (418+346+832)	1749	60.03	65.78
Non-fraudulent	910	2659	34.22	100.00