Novel Key Indicators Selection Method of Financial Fraud Prediction Model Based on Machine Learning Hybrid Mode

Table 4

Selection table of important indicators based on machine learning methods.

Num	Model
	Pearson	Lasso	LR	RF	XGBoost	DT
1	AR	INT_PAYABLE	T_LIAB_EQUITY	INT_PAYABLE	T_ASSETS	AVAIL_FOR_SALE_FA
2	PREPAYMENT	T_LIAB	T_PROFIT	T_LIAB	T_LIAB	T_LIAB
3	OTH_RECEIV	C_OUTF_FR_INVEST_A	T_COGS	C_OUTF_FR_INVEST_A	N_CE_END_BAL	INT_PAYABLE
4	AVAIL_FOR_SALE_FA	INTAN_ASSETS	N_CF_FR_INVEST_A	INTAN_ASSETS	AVAIL_FOR_SALE_FA	N_CE_END_BAL
5	CIP	LT_EQUITY_INVEST	N_CF_OPERATE_A	LT_EQUITY_INVEST	LT_EQUITY_INVEST	T_REVENUE
6	DEFER_TAX_ASSETS	DILUTED_EPS	N_CF_FR_FINAN_A	DILUTED_EPS	REVENUE	C_OUTF_FR_FINAN_A
7	OTH_NCA	NOPERATE_EXP	N_INCOME	NOPERATE_EXP	C_INF_FR_OPERATE_A	C_FR_SALE_G_S
8	NOTES_PAYABLE	ADVANCE_RECEIPTS	T_EQUITY_ATTR_P	ADVANCE_RECEIPTS	C_FR_OTH_INVEST_A	INVEST_INCOME
9	INT_PAYABLE	C_PAID_TO_FOR_EMPL	C_OUTF_OPERATE_A	C_PAID_TO_FOR_EMPL	N_INCOME_ATTR_P	OTH_RECEIV
10	PAID_IN_CAPITAL	C_PAID_FOR_DEBTS	REVENUE	AVAIL_FOR_SALE_FA	FOREX_EFFECTS	CASH_C_EQUIV
11	C_PAID_OTH_FINAN_A	LT_AMOR_EXP	C_PAID_G_S	C_PAID_OTH_FINAN_A	C_PAID_TO_FOR_EMPL	C_OUTF_FR_INVEST_A
12	N_CF_FR_INVEST_A	C_FR_OTH_INVEST_A	T_CL	C_FR_OTH_INVEST_A	C_PAID_FOR_OTH_OP_A	ADVANCE_RECEIPTS
13	C_FR_MINO_S_SUBS	MINORITY_INT	NOPERATE_EXP	FOREX_EFFECTS	MINORITY_GAIN	INTAN_ASSETS
14	N_CHANGE_IN_CASH	T_NCL	C_OUTF_FR_INVEST_A	C_INF_FR_OPERATE_A	INTAN_ASSETS	NOPERATE_INCOME
15	GAIN_INVEST	FIXED_ASSETS	MINORITY_INT	GAIN_INVEST	INT_PAYABLE	T_EQUITY_ATTR_P
16	FOREX_EFFECTS	C_PAID_INVEST	FOREX_EFFECTS	T_ASSETS	C_PAID_OTH_FINAN_A	BIZ_TAX_SURCHG
17	C_FR_OTH_OPERATE_A		T_NCL	N_CE_END_BAL	T_NCA	C_PAID_FOR_TAXES
18	N_CF_FR_FINAN_A		T_COMPR_INCOME	CFSGS_R	MINORITY_INT	C_PAID_TO_FOR_EMPL
19	ASSETS_IMPAIR_LOSS		AVAIL_FOR_SALE_FA	C_OUTF_FR_INVEST_A	DILUTED_EPS	COGS
20	NOPERATE_EXP		FIXED_ASSETS	T_NCA	AVAIL_FOR_SALE_FA	LT_EQUITY_INVEST