Please use this identifier to cite or link to this item:
https://ir.iimcal.ac.in:8443/jspui/handle/123456789/1722| Title: | Fraud detection in financial statements using evolutionary computation based rule miners |
| Authors: | Pradeep, Ganghishetti Ravi, Vadlamani Nandan, Kaushik Deekshatulu, B.L. Bose, Indranil Aditya, A. |
| Keywords: | Evolutionary computing rule miner and financial statement fraud detection Firefly algorithm Threshold accepting algorithm |
| Issue Date: | 2015 |
| Publisher: | SCOPUS Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics) Springer Verlag |
| Series/Report no.: | 8947 |
| Abstract: | In this paper, we propose new rule based classifiers based on Firefly (FF) and Threshold Accepting (TA) Algorithms viz., Improved Firefly Miner, Threshold Accepting Miner, Hybridized Firefly-Threshold Accepting (FFTA) based Miner for classifying a company as fraudulent or non fraudulent with respect to their financial statements. We apply t-statistic based feature selection and investigate its impact on the results. FFTA and TA miners turned to be statistically similar. Both algorithms outperformed standard decision tree both in terms of sensitivity and the length of rules. © Springer International Publishing Switzerland 2015. |
| Description: | Pradeep, Ganghishetti, Center of Excellence in CRM and Analytics, Institute for Development and Research in Banking Technology, Castle Hills Road #1 Masab Tank, Hyderabad, Andhra Pradesh 500057, India, SCIS, University of Hyderabad, Hyderabad,Andhra Pradesh, 500046, India; ; Ravi, Vadlamani, Center of Excellence in CRM and Analytics, Institute for Development and Research in Banking Technology, Castle Hills Road #1 Masab Tank, Hyderabad, Andhra Pradesh 500057, India; ; Nandan, Kaushik, Indian Institute of Technology, Patna, Bihar 800013, India; Deekshatulu, B.L., Center of Excellence in CRM and Analytics, Institute for Development and Research in Banking Technology, Castle Hills Road #1 Masab Tank, Hyderabad, Andhra Pradesh 500057, India; Bose, Indranil, IIM Calcutta, Kolkata, West Bengal 700104, India; Aditya, A., Center of Excellence in CRM and Analytics, Institute for Development and Research in Banking Technology, Castle Hills Road #1 Masab Tank, Hyderabad, Andhra Pradesh 500057, India ISSN/ISBN - 03029743 pp.239-250 DOI - 10.1007/978-3-319-20294-5_21 |
| URI: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-84946121728&doi=10.1007%2f978-3-319-20294-5_21&partnerID=40&md5=488c05a01ad531aa7b0c1e5210394ad7 https://ir.iimcal.ac.in:8443/jspui/handle/123456789/1722 |
| Appears in Collections: | Management Information Systems |
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.