Research Article

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

Table 8

Error summary using single UTADIS method.

Actual classTotal amountsNumber of errors identifiedType I errorsType II errorsOverall errors

Training datasetC1120000
C260

Testing datasetC112366.67%25%38.8889%
C264