Financial fraud detection for Chinese listed firms: Does managers' abnormal tone matter?
文献类型：期刊论文
| 作者 | Li, Jingyu1; Guo, Ce1; Lv, Sijia2; Xie, Qiwei1 ; Zheng, Xiaolong3,4
|
| 刊名 | EMERGING MARKETS REVIEW
 |
| 出版日期 | 2024-09-01 |
| 卷号 | 62页码:14 |
| 关键词 | Financial fraud Managers' abnormal tone Machine learning Feature selection |
| ISSN号 | 1566-0141 |
| DOI | 10.1016/j.ememar.2024.101170 |
| 通讯作者 | Xie, Qiwei(qiwei.xie@bjut.edu.cn) |
| 英文摘要 | This study introduces a novel perspective on financial fraud detection by exploring the utility of managers' abnormal tone. To mitigate bias in indicator selection, we implement a feature selection process involving a comprehensive set of 301 indicators, including financial, nonfinancial, and textual, and various machine learning algorithms. The dataset contains 6077 pairs of fraudulent and non-fraudulent samples in China. Our findings underscore the significance of abnormal tone in fraud detection, establishing it as a prominent factor in the feature selection process. The accuracy outcomes from eight machine learning models further confirm that incorporating abnormal tone can enhance fraud detection performance. |
| 资助项目 | National Natural Science Foundation of China[72201012] ; National Natural Science Foundation of China[72225011] ; Ministry of Science and Technology of China[2020AAA0108401] ; Beijing Municipal Social Science Foundation[22JCC068] ; Key Programs of Social Science of Beijing Municipal Education Commission[SZ202210005004] ; Beijing Natural Science Foundation[9242004] |
| WOS研究方向 | Business & Economics |
| 语种 | 英语 |
| WOS记录号 | WOS:001272348800001 |
| 出版者 | ELSEVIER |
| 资助机构 | National Natural Science Foundation of China ; Ministry of Science and Technology of China ; Beijing Municipal Social Science Foundation ; Key Programs of Social Science of Beijing Municipal Education Commission ; Beijing Natural Science Foundation |
| 源URL | [http://ir.ia.ac.cn/handle/173211/59239]  |
| 专题 | 自动化研究所_复杂系统管理与控制国家重点实验室_互联网大数据与安全信息学研究中心 |
| 通讯作者 | Xie, Qiwei |
| 作者单位 | 1.Beijing Univ Technol, Sch Econ & Management, 100 Pingleyuan, Beijing 100124, Peoples R China 2.Univ Int Business & Econ, Sch Int Trade & Econ, Beijing 100029, Peoples R China 3.Chinese Acad Sci, Inst Automat, Beijing 100190, Peoples R China 4.Univ Chinese Acad Sci, Sch Artificial Intelligence, Beijing 101408, Peoples R China |
| 推荐引用方式 GB/T 7714 | Li, Jingyu,Guo, Ce,Lv, Sijia,et al. Financial fraud detection for Chinese listed firms: Does managers' abnormal tone matter?[J]. EMERGING MARKETS REVIEW,2024,62:14. |
| APA | Li, Jingyu,Guo, Ce,Lv, Sijia,Xie, Qiwei,&Zheng, Xiaolong.(2024).Financial fraud detection for Chinese listed firms: Does managers' abnormal tone matter?.EMERGING MARKETS REVIEW,62,14. |
| MLA | Li, Jingyu,et al."Financial fraud detection for Chinese listed firms: Does managers' abnormal tone matter?".EMERGING MARKETS REVIEW 62(2024):14. |
入库方式： OAI收割
来源：自动化研究所
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