| 聚类分析在识别财务欺诈中的应用 |
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| 引用本文： | 程永文.聚类分析在识别财务欺诈中的应用[J].合肥工业大学学报(自然科学版),2006,29(10):1316-1319. |
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| 作者姓名： | 程永文 |
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| 作者单位： | 合肥工业大学,管理学院,安徽,合肥,230009;合肥学院,经济系,安徽,合肥,230022 |
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| 摘 要： | 关于识别财务欺诈的方法,大多集中于如何指导审计师,由于各种原因,即使审计师签署无保留意见的报告,仍有为数不少的虚假财务报告出现;对于投资者,如何用较低的成本和较高的可信度鉴别有虚假嫌疑的上市公司,是非常重要的。文章通过精选财务指标,构建鉴别体系,使用聚类分析方法,将有财务欺诈的上市公司分离出来,给投资者提供一个规避风险的工具。
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| 关 键 词： | 金融学 财务欺诈 上市公司 聚类分析 |
| 文章编号： | 1003-5060(2006)10-1316-04 |
| 修稿时间： | 2005年11月22 |
Application of cluster analysis to identifying financial fraud |
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| CHENG Yong-wen.Application of cluster analysis to identifying financial fraud[J].Journal of Hefei University of Technology(Natural Science),2006,29(10):1316-1319. |
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| Authors: | CHENG Yong-wen |
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| Abstract: | Most methods of identifying financial frauds center on how to give advice to auditors,but it is much significant for investors to more credibly identify the listed companies with false statements with less cost.In this paper,the means of financial frauds are discussed,and an identifying system is constructed through refining financial indexes.By using the cluster analysis method,the listed companies with financial fraud are separated from others. The presented method provides an instrument of avoiding risk for investors. |
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| Keywords: | finance financial fraud listed company cluster analysis |
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