Research Article

Could Textual Features Offer Incremental Information to Financial Distress Prediction? Evidence from the Listed Firm in China

Table 6

BP neural network predicted results.

Sample ratioVariablesAUCFirst type of errorssecond type of errorsAccuracy

1 : 1Only financial indicators88.19219.51217.03781.707
Both financial and textual90.27417.07314.63484.146

1 : 2Only financial indicators91.31519.51219.51280.488
Both financial and textual92.62313.41517.03786.179