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作者:

Li, Shuangjie (Li, Shuangjie.) (学者:李双杰) | Chen, Xingxing (Chen, Xingxing.)

收录:

CPCI-S

摘要:

This paper proposes a recognizing model of profit manipulations based on BP neural network model. Then it improves the model by adding DEA efficiency index according to the empirical result of Chinese listed company's data in 2005-2009. The Error type II of the model is reduced rapidly and the discriminate rate of the model is successfully improved to 90%.

关键词:

BP neural network model DEA efficiency Listed company Profit manipulation

作者机构:

  • [ 1 ] [Li, Shuangjie]Beijing Univ Technol, Sch Econ & Management, Beijing, Peoples R China
  • [ 2 ] [Chen, Xingxing]Chinese Acad Social Sci, Inst Quantitat & Tech Econom, Beijing 100864, Peoples R China

通讯作者信息:

  • 李双杰

    [Li, Shuangjie]Beijing Univ Technol, Sch Econ & Management, Beijing, Peoples R China

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相关关键词:

来源 :

NONLINEAR MATHEMATICS FOR UNCERTAINTY AND ITS APPLICATIONS

ISSN: 1867-5662

年份: 2011

卷: 100

页码: 549-,

语种: 英文

被引次数:

WoS核心集被引频次: 0

SCOPUS被引频次:

ESI高被引论文在榜: 0 展开所有

万方被引频次:

中文被引频次:

近30日浏览量: 2

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