{"id":"https://openalex.org/W2137058136","doi":"https://doi.org/10.1109/aici.2009.421","title":"Logistic Regression for Detecting Fraudulent Financial Statement of Listed Companies in China","display_name":"Logistic Regression for Detecting Fraudulent Financial Statement of Listed Companies in China","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W2137058136","doi":"https://doi.org/10.1109/aici.2009.421","mag":"2137058136"},"language":"en","primary_location":{"id":"doi:10.1109/aici.2009.421","doi":"https://doi.org/10.1109/aici.2009.421","is_oa":false,"landing_page_url":"https://doi.org/10.1109/aici.2009.421","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2009 International Conference on Artificial Intelligence and Computational Intelligence","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5053809108","display_name":"Dianmin Yue","orcid":"https://orcid.org/0000-0002-9938-4133","observed_orcids":["https://orcid.org/0000-0002-9938-4133"]},"institutions":[{"id":"https://openalex.org/I184843921","display_name":"Hebei University of Technology","ror":"https://ror.org/018hded08","country_code":"CN","type":"education","lineage":["https://openalex.org/I184843921"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Dianmin Yue","raw_affiliation_strings":["School of Management, Hebei University of Technology, Tianjin, China","Sch. of Manage., HeBei Univ. of Technol., Tianjin, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, Hebei University of Technology, Tianjin, China","institution_ids":["https://openalex.org/I184843921"]},{"raw_affiliation_string":"Sch. of Manage., HeBei Univ. of Technol., Tianjin, China","institution_ids":["https://openalex.org/I184843921"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073627941","display_name":"Xiaodan Wu","orcid":"https://orcid.org/0000-0001-6289-1644","observed_orcids":["https://orcid.org/0000-0001-6289-1644"]},"institutions":[{"id":"https://openalex.org/I184843921","display_name":"Hebei University of Technology","ror":"https://ror.org/018hded08","country_code":"CN","type":"education","lineage":["https://openalex.org/I184843921"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Xiaodan Wu","raw_affiliation_strings":["School of Management, Hebei University of Technology, Tianjin, China","Sch. of Manage., HeBei Univ. of Technol., Tianjin, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, Hebei University of Technology, Tianjin, China","institution_ids":["https://openalex.org/I184843921"]},{"raw_affiliation_string":"Sch. of Manage., HeBei Univ. of Technol., Tianjin, China","institution_ids":["https://openalex.org/I184843921"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5045911806","display_name":"Nana Shen","orcid":"https://orcid.org/0009-0003-1529-6430","observed_orcids":["https://orcid.org/0009-0003-1529-6430"]},"institutions":[{"id":"https://openalex.org/I184843921","display_name":"Hebei University of Technology","ror":"https://ror.org/018hded08","country_code":"CN","type":"education","lineage":["https://openalex.org/I184843921"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Nana Shen","raw_affiliation_strings":["School of Management, Hebei University of Technology, Tianjin, China","Sch. of Manage., HeBei Univ. of Technol., Tianjin, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, Hebei University of Technology, Tianjin, China","institution_ids":["https://openalex.org/I184843921"]},{"raw_affiliation_string":"Sch. of Manage., HeBei Univ. of Technol., Tianjin, China","institution_ids":["https://openalex.org/I184843921"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091632693","display_name":"Chao\u2010Hsien Chu","orcid":"https://orcid.org/0000-0001-6274-5153","observed_orcids":["https://orcid.org/0000-0001-6274-5153"]},"institutions":[{"id":"https://openalex.org/I130769515","display_name":"Pennsylvania State University","ror":"https://ror.org/04p491231","country_code":"US","type":"education","lineage":["https://openalex.org/I130769515"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Chao-Hsien Chu","raw_affiliation_strings":["College of Information Sciences and Technology, Pennsylvania State University, University Park, PA, USA","College of Information Science and Technology; Pennsylvania State University; University Park PA USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Information Sciences and Technology, Pennsylvania State University, University Park, PA, USA","institution_ids":["https://openalex.org/I130769515"]},{"raw_affiliation_string":"College of Information Science and Technology; Pennsylvania State University; University Park PA USA","institution_ids":["https://openalex.org/I130769515"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.7381,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.88832487,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"104","last_page":"108"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.44290000200271606,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.44290000200271606,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.3765000104904175,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.07720000296831131,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.8349999785423279},{"id":"https://openalex.org/keywords/financial-statement-fraud-detection","display_name":"financial statement fraud detection","score":0.8209999799728394},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.824999988079071},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.9570000171661377},{"id":"https://openalex.org/keywords/logistic-regression","display_name":"logistic regression","score":0.8149999976158142},{"id":"https://openalex.org/keywords/model-parameter-optimization","display_name":"model parameter optimization","score":0.6380000114440918},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.6150000095367432}],"concepts":[{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.8317945003509521},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.792515218257904},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.6074105501174927},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.5661454796791077},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5242643356323242},{"id":"https://openalex.org/C2778136018","wikidata":"https://www.wikidata.org/wiki/Q10350689","display_name":"Predictive power","level":2,"score":0.4893040359020233},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.46433910727500916},{"id":"https://openalex.org/C45804977","wikidata":"https://www.wikidata.org/wiki/Q7239673","display_name":"Predictive modelling","level":2,"score":0.45488643646240234},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.42030981183052063},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4184666872024536},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39527779817581177},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3515480160713196},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3464313745498657},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.32636138796806335},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.21967819333076477},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.18386265635490417},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.06742411851882935},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/aici.2009.421","doi":"https://doi.org/10.1109/aici.2009.421","is_oa":false,"landing_page_url":"https://doi.org/10.1109/aici.2009.421","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2009 International Conference on Artificial Intelligence and Computational Intelligence","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.4300000071525574,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320321001","display_name":"National Natural Science Foundation of China","ror":"https://ror.org/01h0zpd94"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W606006780","https://openalex.org/W1572005155","https://openalex.org/W1636210188","https://openalex.org/W1966510486","https://openalex.org/W1986859285","https://openalex.org/W1987080542","https://openalex.org/W2000875084","https://openalex.org/W2040534076","https://openalex.org/W2063269836","https://openalex.org/W2068687206","https://openalex.org/W2074294651","https://openalex.org/W2075011025","https://openalex.org/W2079228007","https://openalex.org/W2085573882","https://openalex.org/W2135085154","https://openalex.org/W2136156070","https://openalex.org/W2174252885","https://openalex.org/W2257113089","https://openalex.org/W2268712472","https://openalex.org/W2994020124","https://openalex.org/W6929467385","https://openalex.org/W6930653985"],"related_works":["https://openalex.org/W2018162932","https://openalex.org/W2623926264","https://openalex.org/W4404415496","https://openalex.org/W4362564009","https://openalex.org/W2386362988","https://openalex.org/W3000032365","https://openalex.org/W7215879855","https://openalex.org/W1818008271","https://openalex.org/W4407922900","https://openalex.org/W2734882157"],"abstract_inverted_index":{"This":[0],"paper":[1,114],"examines":[2],"published":[3],"data":[4,81],"to":[5,48],"develop":[6],"a":[7,41,80],"model":[8,61,110],"of":[9,25,38,43,65,83,108,133],"Logistic":[10,54],"Regression":[11],"for":[12,53,62],"detecting":[13,63,77],"factors":[14],"associated":[15],"with":[16,75,91,95],"Fraudulent":[17],"Financial":[18],"Statement":[19],"(FFS).":[20],"After":[21],"an":[22,59],"exhaustive":[23],"exploitation":[24],"prior":[26],"work":[27],"used":[28],"financial":[29,134],"ratios,":[30,135],"21":[31],"ratios":[32],"are":[33],"selected":[34],"as":[35],"potential":[36],"predictors":[37],"FFS":[39,64,92],"and":[40,70,93,129,141,145],"series":[42],"experiments":[44],"have":[45],"been":[46],"conducted":[47],"determine":[49],"the":[50,98,105,109,125,131],"optimal":[51,126],"parameters":[52,127],"model.":[55],"Then,":[56],"we":[57],"propose":[58],"appropriate":[60],"listed":[66,85],"companies":[67,86],"in":[68,87,112],"China":[69,88],"compare":[71],"its":[72],"predictive":[73,106],"ability":[74,107],"other":[76,118,146],"models":[78,119],"using":[79,124],"set":[82],"174":[84],"including":[89],"87":[90,94],"non-FFS":[96],"during":[97],"period":[99],"1993-2007.":[100],"The":[101],"results":[102],"demonstrate":[103],"that":[104],"proposed":[111],"this":[113],"is":[115],"higher":[116],"than":[117],"at":[120],"about":[121],"10%":[122],"by":[123],"determined":[128],"indicate":[130],"importance":[132],"which":[136],"could":[137],"benefit":[138],"both":[139],"internal":[140],"external":[142],"auditors,":[143],"taxation":[144],"state":[147],"authorities.":[148]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}