A Hybrid Approach of Stepwise Regression, Logistic Regression, Support Vector Machine, and Decision Tree for Forecasting Fraudulent Financial Statements

Table 1

Results of stepwise regression variable screening.

Variable code	Variable classification	Variable description	Pr > ChiSq
	Financial	Accounts receivables/total assets	0.2401
	Financial	Inventory/current assets	0.0339
	Financial	Interest protection multiples	0.0694
	Financial	Debt ratio	0.0294
	Financial	Cash flow ratio	0.0025
	Financial	Accounts payable turnover	0.0295
	Financial	Operation profit/last year operation profit >1.1	0.0267
	Nonfinancial	Pledge ratio of shares of the directors and supervisors	0.0473