Title :
Study on identification model of management fraud of China´s listing Corporation based on factor analysis method and BP neural network
Author :
Zhang Tao ; Wang Yan
Author_Institution :
Dept. of Bus., Huaihai Inst. of Technol., Lian Yungang, China
Abstract :
In this paper, in order to analyze the management fraud of Chinese listing Corporation and the establishment of identification model of management fraud, we selected the 49 of management fraud of Chinese listing Corporation as analysis group and 49 normal listing Corporation as control group, and use factor analysis method to reduce the first 11of financial indicators to obtain 5 of comprehensive index. And we use BP neural network to training and modeling, at last establish an identification model of management fraud. Through test the BP identification model, the BP model can be considered as an effective model. Compared with only using the neural network, This combination model not only greatly reduces the data size but also can improve the correct rate of the recognition.
Keywords :
backpropagation; financial management; fraud; neural nets; statistical analysis; BP identification model; BP neural network; Chinese listing corporation; factor analysis; financial indicator; management fraud; Analytical models; Companies; Data models; Indexes; Mathematical model; Neural networks; Predictive models; BP neural network; Factor analysis method; Identification model; Management fraud;
Conference_Titel :
Information Management, Innovation Management and Industrial Engineering (ICIII), 2013 6th International Conference on
Conference_Location :
Xi´an
Print_ISBN :
978-1-4799-3985-5
DOI :
10.1109/ICIII.2013.6703205