English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113822/144841 (79%)
Visitors : 51805378      Online Users : 370
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 資訊管理學系 > 期刊論文 >  Item 140.119/73492


    Citation Infomation
    Times Cited in SCOPUS® 16
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/73492


    Title: Exploring Fraudulent Financial Reporting with GHSOM
    Authors: 蔡瑞煌
    Tsaih, Rua-Huan;Lin, Wan-Ying;Huang, Shin-Ying
    Contributors: 資管系
    Keywords: Financial Reporting Fraud;Growing Hierarchical Self-Organizing Map;Knowledge Extraction
    Date: 2009
    Issue Date: 2015-02-12 12:23:37 (UTC+8)
    Abstract: The issue of fraudulent financial reporting has drawn much public as well as academic attention. However, most relevant researches focus on predicting financial distress or bankruptcy. Little emphasis has been placed on exploring the financial reporting fraud itself. This study addresses the challenge of obtaining an enhanced understanding of the financial reporting fraud through the approach with the following four phases: (1) to identify a set of financial and corporate governance indicators that are significantly correlated with fraudulent financial reporting; (2) to use the Growing Hierarchical Self-Organizing Map (GHSOM) to cluster data from listed companies into fraud and non-fraud subsets; (3) to extract knowledge from the fraudulent financial reporting through observing the hierarchical relationship displayed in the trained GHSOM; and (4) to provide justification to the extracted knowledge.
    Relation: Intelligence and Security Informatics Lecture Notes in Computer Science Volume,5477,31-41
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1007/978-3-642-01393-5_5
    DOI: 10.1007/978-3-642-01393-5_5
    Appears in Collections:[資訊管理學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    5477.pdf844KbAdobe PDF21023View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©  2006-2024  - Feedback