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Table 4 Detection accuracy of CART models—tenfold cross validation

From: Detection of fraudulent financial statements using the hybrid data mining approach

Model

FFS (%)

Non-FFS (%)

Overall accuracy (%)

CART–CART

88.59

77.78

83.19

CART–CHAID

81.88

79.51

80.70

CART–BBN

77.18

73.22

75.20

CART–SVM

75.17

74.19

74.68

CART–ANN

75.84

74.16

75.00