Financial Fraud Identification Based on Stacking Ensemble Learning Algorithm: Introducing MD&A Text Information

Table 2

Primary financial fraud identification indicators (text indicators).

Dimension	Indicator	Definition
Sentiment polarity	Positive	Positive words/MD&A words
	Negative	Negative words/MD&A words
Emotional tone	Strong modal	Strong modal words/MD&A words
	Weak modal	Weak modal words/MD&A words
Text readability	Professional term	Professional term words/MD&A words
	Average sentence length	Text length/sentence numbers
	Text length	Text length