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題名 財務報表舞弊之探索研究
Exploring financial reporting fraud
作者 徐國英
貢獻者 蔡瑞煌<br>馬秀如
徐國英
關鍵詞 財務報表舞弊
成長階層式自我組織圖
知識擷取
Financial Reporting Fraud
Growing Hierarchical Self-Organizing Map (GHSOM)
Knowledge Extraction
日期 2007
上傳時間 18-Sep-2009 20:14:38 (UTC+8)
摘要 Financial reporting fraud leads to not only significant investment risks for external stockholders, but also financial crises for the capital market. Although the issue of fraudulent financial reporting has drawn much attention, relevant research is much less than issues of predicting financial distress or bankruptcy. Furthermore, one purpose of exploring the financial reporting fraud with various forms is to obtain a better understand of the corporate through investigating its financial and corporate governance indicators. This study addresses the challenge with proposing an approach with the following four phases: (1) to identify a set of financial and corporate governance indicators that are significantly correlated with the financial reporting fraud; (2) to use the Growing Hierarchical Self-Organizing Map (GHSOM) to cluster the normal and fraud listed corporate data; (3) to extract knowledge about the financial reporting fraud through observing the hierarchical relationship displayed in the trained GHSOM; and (4) to make the justification of the extracted knowledge. The proposed approach is feasible because researchers claim that the GHSOM can discover the hidden hierarchical relationship from data with high dimensionality.
參考文獻 Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance, 23(4), 589-609.
American Institute of Certified Public Accountants[AICPA]. (2002). Statement on Auditing Standards No. 99 : Consideration of Fraud in a Financial Statement Audit [Electronic Version]. Retrieved November 20, 2007 from http://www.aicpa.org/download/members/div/auditstd/AU-00316.PDF.
Association of Certified Fraud Examiners[ACFE]. (2006). Report to the nation on occupational fraud & abuse [Electronic Version]. Retrieved November 20, 2007 from http://www.acfe.com/documents/2006-rttn.pdf.
Beasley, M. S. (1996). An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud. Accounting Review, 71(4), 443-465.
Beasley, M. S., Carcello, J. V., & Hermanson, D. R. (1999). Fraudulent financial reporting: 1987-1997 an analysis of U.S. public companies [Electronic Version]. Retrieved November 20, 2007 from http://www.coso.org/publications/FFR_1987_1997.PDF.
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Lapides, P. D. (2000). Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms. Accounting Horizons, 14(4), 441-454.
Bell, T. B., & Carcello, J. V. (2000). A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting. Auditing, 19(1), 169-184.
Berle, A. A., & Means, G. C. (1932). The modern corporation and private property (Rev. ed.). New York: Harcourt, Brace & World.
Bonner, S. E., Palmrose, Z.-V., & Young, S. M. (1998). Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. Accounting Review, 73(4), 503-532.
Claessens, S., Djankov, S., & Lang, L. H. P. (2000). The separation of ownership and control in East Asian Corporations. Journal of Financial Economics, 58(1-2), 81-112.
Davia, H. R. (2000). Fraud 101:techniques and strategies for detection. New York: John Wiley & Sons.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2007). Predicting Material Accounting Manipulations [Electronic Version]. Retrieved December 13, 2007 from http://ssrn.com/abstract=997483.
Dechow, P. M., & Skinner, D. J. (2000). Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators. Accounting Horizons, 14(2), 235-250.
Dittenbach, M., Merkl, D., & Rauber, A. (2000). The Growing Hierarchical Self-Organizing Map. Paper presented at the Proceedings of the IEEE-INNS-ENNS International Joint Conference on Neural Networks, 2000. IJCNN 2000.
Dittenbach, M., Rauber, A., & Merkl, D. (2002). Uncovering hierarchical structure in data using the growing hierarchical self-organizing map. Neurocomputing, 48(1-4), 199-216.
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26(2), 25.
Fanning, K. M., & Cogger, K. O. (1998). Neural network detection of management fraud using published financial data. International Journal of Intelligent Systems in Accounting, Finance & Management, 7(1), 21-41.
Farber, D. B. (2005). Restoring trust after fraud: does corporate governance matter? Accounting Review, 80(2), 539-561.
Green, B. P. (1997). Assessing the risk of management fraud through neural network technology. Auditing, 16(1), 14.
Hoogs, B., Kiehl, T., Lacomb, C., & Senturk, D. (2007). A genetic algorithm approach to detecting temporal patterns indicative of financial statement fraud. Intelligent Systems in Accounting Finance and Management, 15(1/2), 41-56.
Kirkos, E., Spathis, C., & Manolopoulos, Y. (2007). Data Mining techniques for the detection of fraudulent financial statements. Expert Systems with Applications, 32(4), 995-1003.
Kiviluoto, K. (1998). Predicting bankruptcies with the self-organizing map. Neurocomputing, 21(1-3), 191-201.
Kiviluoto, K., & Bergius, P. (1998a). Maps for Analyzing Failures of Small and Medium-sized Enterprises. In G. Deboeck & T. Kohonen (Eds.), Visual Explorations in Finance with Self-Organizing Maps (pp. 59-71). Berlin;New York: Springer.
Kiviluoto, K., & Bergius, P. (1998b). Two-level self-organizing maps for analysis of financial statements. Paper presented at the IEEE World Congress on Computational Intelligence. The 1998 IEEE International Joint Conference on Neural Networks Proceedings, 1998.
Kohonen, T. (1982). Self-organized formation of topologically correct feature maps. Biological Cybernetics, 43, 59-69.
La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (1999). Corporate ownership around the world. Journal of Finance, 54(2), 471.
Lee, T. S., & Yeh, Y. H. (2004). Corporate Governance and Financial Distress: evidence from Taiwan. Corporate Governance: An International Review, 378-388.
Loebbecke, J. K., Eining, M. M., & Willingham, J. J. (1989). Auditors` experience with material irregularities: frequency, nature, and detectability. Auditing, 9(1), 1-28.
Magdi, I., & Nadereh, C. (1999). Corporate Governance: A Framework for Implementation－Overview [Electronic Version]. Retrieved April 2, 2008 from http://www.systemiclogic.net/artifacts/PUB/governance/gcgfbooklet.pdf.
Monks, R. A. G., & Minow, N. (1995). Corporate Governance. Cambridge, Massachusetts: Blackwell Publishers.
Organization for Economic Co-operation and Development. (2004). Principles of Corporate Governance [Electronic Version]. Retrieved November 20, 2007 from http://www.oecd.org/dataoecd/32/18/31557724.pdf.
Persons, O. S. (1995). Using financial statement data to identify factors associated with fraudulent financial reporting. Journal of Applied Business Research, 11(3), 38-46.
Rauber, A., Merkl, D., & Dittenbach, M. (2002). The Growing Hierarchical Self-Organizing Map：Exploratory Analysis of High-Dimensional Data. IEEE Transactions on Neural Networks, 13(6), 1331-1341.
Rezaee, Z. (2002). Financial statement fraud: prevention and detection. New York: John Wiley & Sons.
Schilit, H. M. (2002). Financial shenanigans: how to detect accounting gimmicks & fraud in financial reports (2nd ed.). New York: McGraw-Hill.
Securities and Futures Investors Protection Center[SFIPC]. (2007). Annual Report 2007 [Electronic Version], 51. Retrieved July 1, 2008 from http://220.130.32.146/webdata/2007年報.pdf.
Shih, J.-Y., Chang, Y.-J., & Chen, W.-H. (2008). Using GHSOM to construct legal maps for Taiwan’s securities and futures markets. Expert Systems With Applications, 34(2), 850-858.
Stice, J. D. (1991). Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. Accounting Review, 66(3), 516.
Summers, S. L., & Sweeney, J. T. (1998). Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis. Accounting Review, 73(1), 131.
Tipgos, M. A. (2002). Why management fraud is unstoppable. CPA Journal, 72(12), 34-41.
Virdhagriswaran, S., & Dakin, G. (2006). Camouflaged fraud detection in domains with complex relationships. Paper presented at the Proceedings of the 12th ACM SIGKDD international conference on Knowledge discovery and data mining.
Yeh, Y. H., Lee, T. S., & Woidtke, T. (2001). Family Control and Corporate Governance: Evidence from Taiwan. International Review of Finance, 2(1/2), 21.
周文賢. (民91). 多變量統計分析: SAS/STAT使用方法. 台北市: 智勝文化.
柯承恩. (民89). 我國公司監理體系之問題與改進建議(上). 會計研究月刊, 173, 75-81.
馬秀如. (民95). 會計師揭發舞弊之責任：審計準則公報第43號導讀. 會計研究月刊, 253, 44-61.
康榮寶, 陳美娥, & 羅吉台. (民92). 以財務預警模式強化公司治理價值. 會計研究月刊, 212, 105-111.
黃俊英. (民89). 多變量分析. 台北市: 中國經濟企業研究所.
葉銀華. (民94). 蒸發的股王 : 領先發現地雷危機. 臺北市: 商智文化.
蔡瑞煌. (民84). 類神經網路概論. 台北市: 三民書局.
描述 碩士
國立政治大學
資訊管理研究所
95356022
96
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0095356022
資料類型 thesis
dc.contributor.advisor 蔡瑞煌<br>馬秀如zh_TW
dc.contributor.author (Authors) 徐國英zh_TW
dc.creator (作者) 徐國英zh_TW
dc.date (日期) 2007en_US
dc.date.accessioned 18-Sep-2009 20:14:38 (UTC+8)-
dc.date.available 18-Sep-2009 20:14:38 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 20:14:38 (UTC+8)-
dc.identifier (Other Identifiers) G0095356022en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/36946-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 資訊管理研究所zh_TW
dc.description (描述) 95356022zh_TW
dc.description (描述) 96zh_TW
dc.description.abstract (摘要) Financial reporting fraud leads to not only significant investment risks for external stockholders, but also financial crises for the capital market. Although the issue of fraudulent financial reporting has drawn much attention, relevant research is much less than issues of predicting financial distress or bankruptcy. Furthermore, one purpose of exploring the financial reporting fraud with various forms is to obtain a better understand of the corporate through investigating its financial and corporate governance indicators. This study addresses the challenge with proposing an approach with the following four phases: (1) to identify a set of financial and corporate governance indicators that are significantly correlated with the financial reporting fraud; (2) to use the Growing Hierarchical Self-Organizing Map (GHSOM) to cluster the normal and fraud listed corporate data; (3) to extract knowledge about the financial reporting fraud through observing the hierarchical relationship displayed in the trained GHSOM; and (4) to make the justification of the extracted knowledge. The proposed approach is feasible because researchers claim that the GHSOM can discover the hidden hierarchical relationship from data with high dimensionality.en_US
dc.description.tableofcontents CHAPTER 1 INTRODUCTION 1
1.1 General Background 1
1.2 Motivation of Research 3
1.3 Purpose of Research 4
1.4 Overview 6
CHAPTER 2 LITERATURE REVIEW 7
2.1 Definition of Fraud 7
2.2 Schemes of Financial Reporting Fraud 10
2.3 Corporate Governance and Financial Reporting Fraud 14
2.4 Detection Techniques of Financial Reporting Fraud 17
2.5 Self-Organizing Map 21
2.5.1 Self-Organizing Map and Financial Application 23
2.5.2 Growing Hierarchical Self-Organizing Map (GHSOM) 25
CHAPTER 3 RESEARCH METHODOLOGY 28
3.1 Sample 28
3.2 Variable 34
3.2.1 Dependent Variable 34
3.2.2 Independent Variable 34
3.3 Research Method 44
3.3.1 Descriptive Statistic 44
3.3.2 Multi-collinearity 44
3.3.3 Significance Test－Discriminant Analysis 44
3.3.4 Growing Hierarchical Self-Organizing Map (GHSOM) 46
CHAPTER 4 EXPERIMENTAL RESULTS 48
4.1 Descriptive Statistics 48
4.2 Canonical Discriminant Analysis (CANDISC) 51
4.3 GHSOM Experiment 54
4.3.1 GHSOM Model Selection 54
4.3.2 Labeling Significant Leaves 56
CHAPTER 5 DISCUSSION AND CONCLUSION 85
5.1 Conclusion 85
5.2 Strategy Implications 88
5.3 Limitations of the Study 89
5.4 Recommendations for Future Research 89		zh_TW
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dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0095356022en_US
dc.subject (關鍵詞) 財務報表舞弊zh_TW
dc.subject (關鍵詞) 成長階層式自我組織圖zh_TW
dc.subject (關鍵詞) 知識擷取zh_TW
dc.subject (關鍵詞) Financial Reporting Frauden_US
dc.subject (關鍵詞) Growing Hierarchical Self-Organizing Map (GHSOM)en_US
dc.subject (關鍵詞) Knowledge Extractionen_US
dc.title (題名) 財務報表舞弊之探索研究zh_TW
dc.title (題名) Exploring financial reporting frauden_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance, 23(4), 589-609.zh_TW
dc.relation.reference (參考文獻) American Institute of Certified Public Accountants[AICPA]. (2002). Statement on Auditing Standards No. 99 : Consideration of Fraud in a Financial Statement Audit [Electronic Version]. Retrieved November 20, 2007 from http://www.aicpa.org/download/members/div/auditstd/AU-00316.PDF.zh_TW
dc.relation.reference (參考文獻) Association of Certified Fraud Examiners[ACFE]. (2006). Report to the nation on occupational fraud & abuse [Electronic Version]. Retrieved November 20, 2007 from http://www.acfe.com/documents/2006-rttn.pdf.zh_TW
dc.relation.reference (參考文獻) Beasley, M. S. (1996). An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud. Accounting Review, 71(4), 443-465.zh_TW
dc.relation.reference (參考文獻) Beasley, M. S., Carcello, J. V., & Hermanson, D. R. (1999). Fraudulent financial reporting: 1987-1997 an analysis of U.S. public companies [Electronic Version]. Retrieved November 20, 2007 from http://www.coso.org/publications/FFR_1987_1997.PDF.zh_TW
dc.relation.reference (參考文獻) Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Lapides, P. D. (2000). Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms. Accounting Horizons, 14(4), 441-454.zh_TW
dc.relation.reference (參考文獻) Bell, T. B., & Carcello, J. V. (2000). A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting. Auditing, 19(1), 169-184.zh_TW
dc.relation.reference (參考文獻) Berle, A. A., & Means, G. C. (1932). The modern corporation and private property (Rev. ed.). New York: Harcourt, Brace & World.zh_TW
dc.relation.reference (參考文獻) Bonner, S. E., Palmrose, Z.-V., & Young, S. M. (1998). Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. Accounting Review, 73(4), 503-532.zh_TW
dc.relation.reference (參考文獻) Claessens, S., Djankov, S., & Lang, L. H. P. (2000). The separation of ownership and control in East Asian Corporations. Journal of Financial Economics, 58(1-2), 81-112.zh_TW
dc.relation.reference (參考文獻) Davia, H. R. (2000). Fraud 101:techniques and strategies for detection. New York: John Wiley & Sons.zh_TW
dc.relation.reference (參考文獻) Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2007). Predicting Material Accounting Manipulations [Electronic Version]. Retrieved December 13, 2007 from http://ssrn.com/abstract=997483.zh_TW
dc.relation.reference (參考文獻) Dechow, P. M., & Skinner, D. J. (2000). Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators. Accounting Horizons, 14(2), 235-250.zh_TW
dc.relation.reference (參考文獻) Dittenbach, M., Merkl, D., & Rauber, A. (2000). The Growing Hierarchical Self-Organizing Map. Paper presented at the Proceedings of the IEEE-INNS-ENNS International Joint Conference on Neural Networks, 2000. IJCNN 2000.zh_TW
dc.relation.reference (參考文獻) Dittenbach, M., Rauber, A., & Merkl, D. (2002). Uncovering hierarchical structure in data using the growing hierarchical self-organizing map. Neurocomputing, 48(1-4), 199-216.zh_TW
dc.relation.reference (參考文獻) Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26(2), 25.zh_TW
dc.relation.reference (參考文獻) Fanning, K. M., & Cogger, K. O. (1998). Neural network detection of management fraud using published financial data. International Journal of Intelligent Systems in Accounting, Finance & Management, 7(1), 21-41.zh_TW
dc.relation.reference (參考文獻) Farber, D. B. (2005). Restoring trust after fraud: does corporate governance matter? Accounting Review, 80(2), 539-561.zh_TW
dc.relation.reference (參考文獻) Green, B. P. (1997). Assessing the risk of management fraud through neural network technology. Auditing, 16(1), 14.zh_TW
dc.relation.reference (參考文獻) Hoogs, B., Kiehl, T., Lacomb, C., & Senturk, D. (2007). A genetic algorithm approach to detecting temporal patterns indicative of financial statement fraud. Intelligent Systems in Accounting Finance and Management, 15(1/2), 41-56.zh_TW
dc.relation.reference (參考文獻) Kirkos, E., Spathis, C., & Manolopoulos, Y. (2007). Data Mining techniques for the detection of fraudulent financial statements. Expert Systems with Applications, 32(4), 995-1003.zh_TW
dc.relation.reference (參考文獻) Kiviluoto, K. (1998). Predicting bankruptcies with the self-organizing map. Neurocomputing, 21(1-3), 191-201.zh_TW
dc.relation.reference (參考文獻) Kiviluoto, K., & Bergius, P. (1998a). Maps for Analyzing Failures of Small and Medium-sized Enterprises. In G. Deboeck & T. Kohonen (Eds.), Visual Explorations in Finance with Self-Organizing Maps (pp. 59-71). Berlin;New York: Springer.zh_TW
dc.relation.reference (參考文獻) Kiviluoto, K., & Bergius, P. (1998b). Two-level self-organizing maps for analysis of financial statements. Paper presented at the IEEE World Congress on Computational Intelligence. The 1998 IEEE International Joint Conference on Neural Networks Proceedings, 1998.zh_TW
dc.relation.reference (參考文獻) Kohonen, T. (1982). Self-organized formation of topologically correct feature maps. Biological Cybernetics, 43, 59-69.zh_TW
dc.relation.reference (參考文獻) La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (1999). Corporate ownership around the world. Journal of Finance, 54(2), 471.zh_TW
dc.relation.reference (參考文獻) Lee, T. S., & Yeh, Y. H. (2004). Corporate Governance and Financial Distress: evidence from Taiwan. Corporate Governance: An International Review, 378-388.zh_TW
dc.relation.reference (參考文獻) Loebbecke, J. K., Eining, M. M., & Willingham, J. J. (1989). Auditors` experience with material irregularities: frequency, nature, and detectability. Auditing, 9(1), 1-28.zh_TW
dc.relation.reference (參考文獻) Magdi, I., & Nadereh, C. (1999). Corporate Governance: A Framework for Implementation－Overview [Electronic Version]. Retrieved April 2, 2008 from http://www.systemiclogic.net/artifacts/PUB/governance/gcgfbooklet.pdf.zh_TW
dc.relation.reference (參考文獻) Monks, R. A. G., & Minow, N. (1995). Corporate Governance. Cambridge, Massachusetts: Blackwell Publishers.zh_TW
dc.relation.reference (參考文獻) Organization for Economic Co-operation and Development. (2004). Principles of Corporate Governance [Electronic Version]. Retrieved November 20, 2007 from http://www.oecd.org/dataoecd/32/18/31557724.pdf.zh_TW
dc.relation.reference (參考文獻) Persons, O. S. (1995). Using financial statement data to identify factors associated with fraudulent financial reporting. Journal of Applied Business Research, 11(3), 38-46.zh_TW
dc.relation.reference (參考文獻) Rauber, A., Merkl, D., & Dittenbach, M. (2002). The Growing Hierarchical Self-Organizing Map：Exploratory Analysis of High-Dimensional Data. IEEE Transactions on Neural Networks, 13(6), 1331-1341.zh_TW
dc.relation.reference (參考文獻) Rezaee, Z. (2002). Financial statement fraud: prevention and detection. New York: John Wiley & Sons.zh_TW
dc.relation.reference (參考文獻) Schilit, H. M. (2002). Financial shenanigans: how to detect accounting gimmicks & fraud in financial reports (2nd ed.). New York: McGraw-Hill.zh_TW
dc.relation.reference (參考文獻) Securities and Futures Investors Protection Center[SFIPC]. (2007). Annual Report 2007 [Electronic Version], 51. Retrieved July 1, 2008 from http://220.130.32.146/webdata/2007年報.pdf.zh_TW
dc.relation.reference (參考文獻) Shih, J.-Y., Chang, Y.-J., & Chen, W.-H. (2008). Using GHSOM to construct legal maps for Taiwan’s securities and futures markets. Expert Systems With Applications, 34(2), 850-858.zh_TW
dc.relation.reference (參考文獻) Stice, J. D. (1991). Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. Accounting Review, 66(3), 516.zh_TW
dc.relation.reference (參考文獻) Summers, S. L., & Sweeney, J. T. (1998). Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis. Accounting Review, 73(1), 131.zh_TW
dc.relation.reference (參考文獻) Tipgos, M. A. (2002). Why management fraud is unstoppable. CPA Journal, 72(12), 34-41.zh_TW
dc.relation.reference (參考文獻) Virdhagriswaran, S., & Dakin, G. (2006). Camouflaged fraud detection in domains with complex relationships. Paper presented at the Proceedings of the 12th ACM SIGKDD international conference on Knowledge discovery and data mining.zh_TW
dc.relation.reference (參考文獻) Yeh, Y. H., Lee, T. S., & Woidtke, T. (2001). Family Control and Corporate Governance: Evidence from Taiwan. International Review of Finance, 2(1/2), 21.zh_TW
dc.relation.reference (參考文獻) 周文賢. (民91). 多變量統計分析: SAS/STAT使用方法. 台北市: 智勝文化.zh_TW
dc.relation.reference (參考文獻) 柯承恩. (民89). 我國公司監理體系之問題與改進建議(上). 會計研究月刊, 173, 75-81.zh_TW
dc.relation.reference (參考文獻) 馬秀如. (民95). 會計師揭發舞弊之責任：審計準則公報第43號導讀. 會計研究月刊, 253, 44-61.zh_TW
dc.relation.reference (參考文獻) 康榮寶, 陳美娥, & 羅吉台. (民92). 以財務預警模式強化公司治理價值. 會計研究月刊, 212, 105-111.zh_TW
dc.relation.reference (參考文獻) 黃俊英. (民89). 多變量分析. 台北市: 中國經濟企業研究所.zh_TW
dc.relation.reference (參考文獻) 葉銀華. (民94). 蒸發的股王 : 領先發現地雷危機. 臺北市: 商智文化.zh_TW
dc.relation.reference (參考文獻) 蔡瑞煌. (民84). 類神經網路概論. 台北市: 三民書局.zh_TW