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The Study Of Association Rules Of Listed Companies Financial Fraud Based On Data Mining

Posted on:2012-11-10Degree:MasterType:Thesis
Country:ChinaCandidate:C C LiFull Text:PDF
GTID:2189330332497198Subject:Management Science and Engineering
Abstract/Summary:PDF Full Text Request
Since the financial reports as transfer economic information media, the listed company has since required the integrity of information disclosure and since the shadow fraud, to investors and creditors of financial fraud losses for all to see. Although the national supervisory institutions of governance and other related departments repeatedly introduced various policies and regulations, continuously improve the accounting and auditing standards, but it is still the financial fraud department of the accounting and related headache. Therefore, listed companies in financial fraud on the respect of both the company's internal audit or external audit, the Commission or corporate governance, all aimed at improving the financial aspects of fraud prevention and detection efficiency.Analysis and Recognition of financial fraud is one of the basic link early warning of financial fraud, the company through the normal and abnormal areas in the disclosure of performance indicators to identify indicators associated with the inner, in order to determine the existence of corporate financial fraud The likelihood and severity of fraud.Large amounts of data in terms of mining association rules out help on the characteristics of financial fraud usages enhanced theoretical support will help in building a recognition model various types of financial fraud screening identify key indicators of significance to improve the model identification Capacity and effectiveness.In this paper, association rules in data mining technology, mining tools in the intelligent algorithms with the help of a large number of listed company financial data mining, data mining itself as an integrated technology, than the traditional single method has many technical advantages is an unsupervised knowledge discovery process under the state does not require many assumptions and many of the constraints, the result is more objective and true. Utilization of Listed Company Financial Fraud sample association rule mining model, the results from the mining of association rules to meet the requirements identified, summed up the listed companies for financial fraud on the blue flag warning signals and red signals.
Keywords/Search Tags:Financial Fraud, Data Mining, Association Rule Mining, Warning Signal
PDF Full Text Request
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