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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%.
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来源 :
NONLINEAR MATHEMATICS FOR UNCERTAINTY AND ITS APPLICATIONS
ISSN: 1867-5662
年份: 2011
卷: 100
页码: 549-,
语种: 英文
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