Research Article

Detecting Falsified Financial Statements Using a Hybrid SM-UTADIS Approach : Empirical Analysis of Listed Traditional Chinese Medicine Companies in China

Table 10

Error summary with SM-logistic regression method.

DataActual classTotal amountNumber of errors identifiedType I errorsType II errors (%)Overall errors (%)

Training datasetC112108.33335.5556
C260

Testing datasetC112333.3333%25.000027.7778
C262