Research Article

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

Table 5

Error summary with the SM-UTADIS method.

Actual classTotal amountsNumber of errors identifiedType I errorsType II errorsOverall errors

Training datasetC1120000
C260

Testing datasetC112116.6667%8.3333%11.1111%
C261