.... Financial statement fraud Random forest Decision rules Feature importance Machine learning Predictive model Financial statement shows the overall financial status of a company. Therefore, financial statement fraud (FSF) causes a great loss to various stakeholders, such as investors, creditors...

... been known as an important source in addition to quantitative information represented by financial values in assigning corporate credit rating in practice. Nevertheless, prior studies have room for further research in that they rarely employed qualitative information in developing prediction model...