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

Table 6

Classification results using the single UTADIS method (training dataset).

Considered company	Year	Actual class	Utility value	Estimated class
A1	2001	C1	0.337953	C1
	2003	C1	0.360633	C1
	2009	C1	0.422805	C1
	2011	C1	0.459080	C1
A2	2003	C1	0.442766	C1
	2005	C1	0.360602	C1
	2008	C1	0.334531	C1
	2013	C1	0.369313	C1
A3	2003	C1	0.392187	C1
	2005	C1	0.460778	C1
	2010	C1	0.319150	C1
	2012	C1	0.347777	C1
	Utility threshold t		0.319139
A1	2005	C2	0.304669	C2
	2007	C2	0.283387	C2
A2	2004	C2	0.290913	C2
	2011	C2	0.261104	C2
A3	2006	C2	0.303683	C1
	2008	C2	0.316627	C2