• DocumentCode
    668653
  • 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
  • Volume
    2
  • fYear
    2013
  • fDate
    23-24 Nov. 2013
  • Firstpage
    530
  • Lastpage
    533
  • 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;
  • fLanguage
    English
  • Publisher
    ieee
  • 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
  • Type

    conf

  • DOI
    10.1109/ICIII.2013.6703205
  • Filename
    6703205