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

Table 2

Similarity between considered company A_i (i = 1, 2, 3) and non-FFS candidate matching companies #1–#21.

CM	CMC	Similarity value
A1	#1	−0.00493
	#2	−0.24823
	#3	0.927066
	#4	0.219229
	#5	−0.15931
	#6	0.128307
	#7	0.30172
	#8	0.352593
	#9	0.103669
	#10	−0.04005
	#11	−0.09919
	#12	−0.89803
	#13	0.325353
	#14	0.786474
	#15	0.474157
	#16	0.402147
	#17	0.022846
	#18	0.398805
	#19	0.034669
	#20	−0.023900
	#21	0.205393
A2	#1	0.719112
	#2	0.235432
	#3	−0.099010
	#4	0.559809
	#5	0.129897
	#6	0.435574
	#7	0.632609
	#8	0.251317
	#9	0.705876
	#10	0.647896
	#11	0.537107
	#12	0.167555
	#13	0.378416
	#14	0.109826
	#15	0.052887
	#16	0.055193
	#17	0.670442
	#18	−0.195400
	#19	0.586637
	#20	0.781885
	#21	0.550248
A3	#1	−0.06277
	#2	0.101022
	#3	0.301448
	#4	−0.07407
	#5	−0.002910
	#6	−0.733340
	#7	−0.101370
	#8	0.031707
	#9	−0.022590
	#10	−0.073700
	#11	−0.489810
	#12	−0.297000
	#13	−0.808090
	#14	0.147712
	#15	−0.043480
	#16	−0.019510
	#17	0.074003
	#18	0.891208
	#19	−0.354680
	#20	−0.036140
	#21	−0.012560