论文标题

通过使用优化算法和基于松鼠的分类技术挑选特征来检测欺诈性财务论文

Detection of fraudulent financial papers by picking a collection of characteristics using optimization algorithms and classification techniques based on squirrels

论文作者

germi, Peyman Mohammadzadeh, Najarbashi, Mohsen

论文摘要

为了制定重要的投资决策,投资者需要财务记录和经济信息。但是,大多数公司通过夸大其财务报表来操纵投资者和金融机构。在任何货币或金融交易情况下,无论是物理还是电子的,都存在欺诈性的金融活动。该领域中出现的一个具有挑战性的问题是影响和困扰个人和机构的问题。由于财务欺诈的流行和先前的研究的匮乏,该问题在该领域引起了更多的关注。为此,在本研究中,解决了基于基于松鼠优化模式和分类方法的特征选择组合的基于异常检测方法的主要方法。目的是开发此方法,以提供一种模型,以使用选定功能以及最近的邻居分类,神经网络,支持向量机和贝叶斯的组合来检测财务报表中的异常。然后使用评估标准分析异常样品并将其与建议的技术进行比较。松鼠优化的元探索能力以及该方法识别财务数据异常的能力,已被证明可以有效地实施建议的策略。由于他们的专业知识,他们发现了假财务报表。

To produce important investment decisions, investors require financial records and economic information. However, most companies manipulate investors and financial institutions by inflating their financial statements. Fraudulent Financial Activities exist in any monetary or financial transaction scenario, whether physical or electronic. A challenging problem that arises in this domain is the issue that affects and troubles individuals and institutions. This problem has attracted more attention in the field in part owing to the prevalence of financial fraud and the paucity of previous research. For this purpose, in this study, the main approach to solve this problem, an anomaly detection-based approach based on a combination of feature selection based on squirrel optimization pattern and classification methods have been used. The aim is to develop this method to provide a model for detecting anomalies in financial statements using a combination of selected features with the nearest neighbor classifications, neural networks, support vector machine, and Bayesian. Anomaly samples are then analyzed and compared to recommended techniques using assessment criteria. Squirrel optimization's meta-exploratory capability, along with the approach's ability to identify abnormalities in financial data, has been shown to be effective in implementing the suggested strategy. They discovered fake financial statements because of their expertise.

扫码加入交流群

加入微信交流群

微信交流群二维码

扫码加入学术交流群,获取更多资源