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

Table 3

Classification results with the SM-UTADIS method (training dataset).

Considered company	Year	Actual class	Utility value	Estimated class
A1	2001	C1	0.419078	C1
	2003	C1	0.349516	C1
	2009	C1	0.358020	C1
	2011	C1	0.381929	C1
A2	2003	C1	0.387177	C1
	2005	C1	0.358557	C1
	2008	C1	0.375054	C1
	2013	C1	0.413359	C1
A3	2003	C1	0.350032	C1
	2005	C1	0.350784	C1
	2010	C1	0.354496	C1
	2012	C1	0.396284	C1
	Utility threshold t		0.349489
A1	2005	C2	0.341412	C2
	2007	C2	0.328442	C2
A2	2004	C2	0.323764	C2
	2011	C2	0.339731	C2
A3	2006	C2	0.349420	C2
	2008	C2	0.346697	C2