The Efficacy of Predictive Methods in Financial Statement Fraud

Table 7

The outcome of one-way ANOVA for mean comparison of each method for given sample sizes. The downward (upward) arrow shows a strictly decreasing (increasing) trend.

	N=300		N=500		N=800
	F Prec.	F Recall	F Prec.	F Recall	F Prec.	F Recall
MFFNN	0.652	9.659	1.418	24.676	4.394	20.885
PNN	2.739	0.952	2.1764	5.646	3.118	10.342
SVM	4.047	0.728	7.788	0.887	23.551	12.244
MLM	0.954	1.287	2.3851	4.6429	2.425	6.91
DA	3.141	70.491	2.356	123.47	9.366	204.69