The Efficacy of Predictive Methods in Financial Statement Fraud

Table 9

The result of one-way ANOVA for mean comparison of each method for given proportions of fraudulent companies. The downward (upward) arrow shows a strictly decreasing (increasing) trend.

	1% fraudulent		3% fraudulent		5% fraudulent		7% fraudulent		10% fraudulent
	F Prec.	F Recall	F Prec.	F Recall	F Prec.	F Recall	F Prec.	F Recall	F Prec.	F Recall
MFFNN	163.3	150.2	139.9	122.9	99.8	116.2	95.8	121.1	100.1	158.1
PNN	32.9	0.814	28.7	9.4	44.1	14.4	24.7	11.9	51.9	7.9
SVM	96.5	99.1	72.3	63.2	66.2	51.0	73.6	34.7	75.1	69.3
MLM	50.6	80.9	28.5	81.1	26.6	55.3	40.44	52.1	33.0	104.0
DA	36.4	42.7	25.9	49.4	33.1	38.5	44.14	36.2	28.8	49.1