Research on Recognition of Whitewashing Degree of Financial Statements Combined with Excess-MAD Algorithm and Clustering Algorithm Model

Luo, Tingyu (2000) Research on Recognition of Whitewashing Degree of Financial Statements Combined with Excess-MAD Algorithm and Clustering Algorithm Model. In: Proceedings of the 2nd International Conference on Mathematical Statistics and Economic Analysis, MSEA 2023, May 26–28, 2023, Nanjing, China.

[thumbnail of 55297.pdf] PDF
55297.pdf

Download (393kB)

Abstract

Using the improved Excess-MAD algorithm based on Benford's law to establish financial statement whitewashing identification indicators, screen out 15% of the financial statement data available from all listed companies in the Chinese capital market from 2000 to 2021, about 14,000 pieces, and divided

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 16:32
Last Modified: 17 Apr 2026 02:36
URI: http://eprints.eai.eu/id/eprint/44222

Actions (login required)

View Item
View Item