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...

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Bibliographic Details
Published in:Journal of Financial Crime
Main Author: 2-s2.0-85019490600
Format: Article
Language:English
Published: Emerald Group Publishing Ltd. 2017
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