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

Table 7

Forecasting results using the trained single UTADIS model (training dataset).

Considered company	Year	Actual class	Utility value	Estimated class
A1	2002	C1	0.429631	C1
	2004	C1	0.474130	C1
	2010	C1	0.441629	C1
	2012	C1	0.437099	C1
A2	2005	C1	0.303503	C2
	2006	C1	0.352361	C1
	2008	C1	0.382830	C1
	2014	C1	0.269696	C2
A3	2004	C1	0.444084	C1
	2009	C1	0.280839	C2
	2011	C1	0.347777	C1
	2014	C1	0.469747	C1
	Utility threshold t		0.319139
A1	2006	C2	0.285334	C2
	2008	C2	0.431728	C1
A2	2010	C2	0.293083	C2
	2012	C2	0.363316	C1
A3	2007	C2	0.363351	C1
	2013	C2	0.428283	C1