Table 3 Selection results of decision tree CHAID
From: Detection of fraudulent financial statements using the hybrid data mining approach
Variables | Variable importance |
|---|---|
X12 (debt ratio) | 0.2347 |
X16 (cash flow ratio) | 0.2181 |
X14 (quick ratio) | 0.2119 |
X02 (current assets ratio) | 0.1337 |
X21 (returns on assets before tax, interest, and depreciation) | 0.1282 |
X11 (operating expenses ratio) | 0.0734 |