The empirical analysis is divided into two steps . first , practice mean test and median test on 16 variables between the fraud and nonfraud samples 實證分兩步進行,第一步對舞弊樣本和非舞弊樣本的16個指標進行的均值檢驗和中值檢驗。
In statistics, Mood's median test is a special case of Pearson's chi-squared test. It is a nonparametric test that tests the null hypothesis that the medians of the populations from which two samples are drawn are identical.