Research Article
Novel Key Indicators Selection Method of Financial Fraud Prediction Model Based on Machine Learning Hybrid Mode
Table 4
Selection table of important indicators based on machine learning methods.
| Num | Model | Pearson | Lasso | LR | RF | XGBoost | DT |
| 1 | AR | INT_PAYABLE | T_LIAB_EQUITY | INT_PAYABLE | T_ASSETS | AVAIL_FOR_SALE_FA | 2 | PREPAYMENT | T_LIAB | T_PROFIT | T_LIAB | T_LIAB | T_LIAB | 3 | OTH_RECEIV | C_OUTF_FR_INVEST_A | T_COGS | C_OUTF_FR_INVEST_A | N_CE_END_BAL | INT_PAYABLE | 4 | AVAIL_FOR_SALE_FA | INTAN_ASSETS | N_CF_FR_INVEST_A | INTAN_ASSETS | AVAIL_FOR_SALE_FA | N_CE_END_BAL | 5 | CIP | LT_EQUITY_INVEST | N_CF_OPERATE_A | LT_EQUITY_INVEST | LT_EQUITY_INVEST | T_REVENUE | 6 | DEFER_TAX_ASSETS | DILUTED_EPS | N_CF_FR_FINAN_A | DILUTED_EPS | REVENUE | C_OUTF_FR_FINAN_A | 7 | OTH_NCA | NOPERATE_EXP | N_INCOME | NOPERATE_EXP | C_INF_FR_OPERATE_A | C_FR_SALE_G_S | 8 | NOTES_PAYABLE | ADVANCE_RECEIPTS | T_EQUITY_ATTR_P | ADVANCE_RECEIPTS | C_FR_OTH_INVEST_A | INVEST_INCOME | 9 | INT_PAYABLE | C_PAID_TO_FOR_EMPL | C_OUTF_OPERATE_A | C_PAID_TO_FOR_EMPL | N_INCOME_ATTR_P | OTH_RECEIV | 10 | PAID_IN_CAPITAL | C_PAID_FOR_DEBTS | REVENUE | AVAIL_FOR_SALE_FA | FOREX_EFFECTS | CASH_C_EQUIV | 11 | C_PAID_OTH_FINAN_A | LT_AMOR_EXP | C_PAID_G_S | C_PAID_OTH_FINAN_A | C_PAID_TO_FOR_EMPL | C_OUTF_FR_INVEST_A | 12 | N_CF_FR_INVEST_A | C_FR_OTH_INVEST_A | T_CL | C_FR_OTH_INVEST_A | C_PAID_FOR_OTH_OP_A | ADVANCE_RECEIPTS | 13 | C_FR_MINO_S_SUBS | MINORITY_INT | NOPERATE_EXP | FOREX_EFFECTS | MINORITY_GAIN | INTAN_ASSETS | 14 | N_CHANGE_IN_CASH | T_NCL | C_OUTF_FR_INVEST_A | C_INF_FR_OPERATE_A | INTAN_ASSETS | NOPERATE_INCOME | 15 | GAIN_INVEST | FIXED_ASSETS | MINORITY_INT | GAIN_INVEST | INT_PAYABLE | T_EQUITY_ATTR_P | 16 | FOREX_EFFECTS | C_PAID_INVEST | FOREX_EFFECTS | T_ASSETS | C_PAID_OTH_FINAN_A | BIZ_TAX_SURCHG | 17 | C_FR_OTH_OPERATE_A | | T_NCL | N_CE_END_BAL | T_NCA | C_PAID_FOR_TAXES | 18 | N_CF_FR_FINAN_A | | T_COMPR_INCOME | CFSGS_R | MINORITY_INT | C_PAID_TO_FOR_EMPL | 19 | ASSETS_IMPAIR_LOSS | | AVAIL_FOR_SALE_FA | C_OUTF_FR_INVEST_A | DILUTED_EPS | COGS | 20 | NOPERATE_EXP | | FIXED_ASSETS | T_NCA | AVAIL_FOR_SALE_FA | LT_EQUITY_INVEST |
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