Research Article

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

Table 9

Error summary with single logistic regression method.

DataActual classTotal amountNumber of errors identifiedType I errors (%)Type II errors (%)Overall errors (%)

Training datasetC1121508.333322.2222
C263

Testing datasetC112283.333316.666738.8889
C265