For more than 2 decades the popularity of text messages has been continuously increasing. At the same time the abuse of short message services (SMS) in terms of SMS-Spam is also increasing and leads to high costs and data security issues for mobile users as well as for service providers. In this...

This study compares the performance of six popular statistical and machine learning models in detecting financial statement fraud under different assumptions of misclassification costs and fraud firm to non-fraud firm ratios. The results show, somewhat surprisingly, that logistic regression and...