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**Acounting fraud detection**
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This task is a binary classification problem aimed at predicting whether a given annual report is fraudulent.
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The label is either fraud (1) or non-fraud (0).
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```python
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>>> from datasets import load_dataset
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**Acounting fraud detection**
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This task is a binary classification problem aimed at predicting whether a given annual report is fraudulent.
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The label is either fraud (1) or non-fraud (0).
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The explanation includes the reasons why the LLM determined that the contents of the amended report are related to accounting fraud.
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Sample Explanation:
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```
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この訂正有価証券報告書は明らかに会計不正に関連しています。提出理由の部分に「当社の元従業員が、複数年度に亘って、商品の不正持ち出し転売するなどの行為を行っていた事実が判明」と記載されており、「第三者委員会」を設置して調査を行ったことが明記されています。さらに「不適切な会計処理を訂正」という表現も使用されています。この不正行為により、連結財務諸表および財務諸表の数値に変更が生じており、訂正箇所として貸借対照表、損益計算書、連結キャッシュ・フロー計算書など財務諸表の主要部分が挙げられています。これは単なる記載ミスではなく、元従業員による不正行為に起因する重大な会計上の問題であることが明確です。
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(The amended securities report is clearly related to accounting fraud. In the section stating the reason for the amendment, it is noted that "it was discovered that a former employee of the company had, over multiple fiscal years, engaged in misconduct such as unlawfully removing and reselling products." It is also clearly stated that a "third-party committee" was established to investigate the matter. Furthermore, the report uses expressions such as "correction of inappropriate accounting treatment." As a result of this misconduct, changes have been made to figures in both the consolidated financial statements and the individual financial statements. The corrected sections include major parts of the financial statements, such as the balance sheet, income statement, and consolidated cash flow statement. This is not merely a clerical error, but rather a serious accounting issue stemming from fraudulent actions by a former employee.)
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```
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```python
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>>> from datasets import load_dataset
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