Multi-Relational Graph Representation Learning for Financial Statement Fraud Detection

Multi-Relational Graph Representation Learning for Financial Statement Fraud Detection

Financial statement fraud refers to malicious manipulations of financial data in listed companies’ annual statements. Traditional machine learning approaches focus on individual companies, overlooking the interactive relationships among companies that are crucial for identifying fraud patterns. More...

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Bibliographic Details
Main Authors: Chenxu Wang, Mengqin Wang, Xiaoguang Wang, Luyue Zhang, Yi Long
Format: Article
Language:English
Published: Tsinghua University Press 2024-09-01
Series:Big Data Mining and Analytics
Subjects:
financial statement fraud
class imbalance
graph neural networks (gnn)
multi-relational graphs
Online Access:https://www.sciopen.com/article/10.26599/BDMA.2024.9020013
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