Fraud Detection in Financial Statements using Text Mining Methods: A Review
نویسندگان
چکیده
منابع مشابه
Outlier detection in financial statements: a text mining method
This paper presents a text mining methodology to extract outlying knowledge from a collection of financial statements. The main idea is to extract relevant financial performance indicators and discover implicit textual description of the indicators. The extracted information was represented using a network language i.e. conceptual graph. Outlier mining was performed on the conceptual graph repr...
متن کاملCredit Card Fraud Detection using Data mining and Statistical Methods
Due to today’s advancement in technology and businesses, fraud detection has become a critical component of financial transactions. Considering vast amounts of data in large datasets, it becomes more difficult to detect fraud transactions manually. In this research, we propose a combined method using both data mining and statistical tasks, utilizing feature selection, resampling and cost-...
متن کاملFinancial Reporting Fraud Detection: An Analysis of Data Mining Algorithms
In the last decade, high profile financial frauds committed by large companies in both developed and developing countries were discovered and reported. This study compares the performance of five popular statistical and machine learning models in detecting financial statement fraud. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements betw...
متن کاملFinancial Statement Fraud Detection by Data Mining
-------------------------------------------------------------------ABSTRACT---------------------------------------------------------------------Financial losses due to financial statement frauds (FSF) are increasing day by day in the world. The industry recognizes the problem and is just now starting to act. Although prevention is the best way to reduce frauds, fraudsters are adaptive and will ...
متن کاملForecasting Fraudulent Financial Statements using Data Mining
This paper explores the effectiveness of machine learning techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS. To this end, a number of experiments have been conducted using representative learning algorithms, which were trained using a data set of 164 fraud and non-fraud Greek firms in the recent period 2...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: IOP Conference Series: Materials Science and Engineering
سال: 2021
ISSN: 1757-899X
DOI: 10.1088/1757-899x/1020/1/012012