Predicting fraudulent financial reporting using artificial neural network
Purpose - This paper aims to explore the effectiveness of an artificial neural network (ANN) in predicting fraudulent financial reporting in small market capitalization companies in Malaysia. Design/methodology/approach - Based on the concepts of ANN, a mathematical model was developed to compare no...
Published in: | Journal of Financial Crime |
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Main Author: | |
Format: | Article |
Language: | English |
Published: |
Emerald Group Publishing Ltd.
2017
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Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85019490600&doi=10.1108%2fJFC-11-2015-0061&partnerID=40&md5=df180872ad2a71a67a4a748e500511ca |