Table 1.

Primary financial fraud identification indicators (financial and nonfinancial indicators).

Dimension	Indicator name
A solvency	A1 current ratio; A2 quick ratio; A3 cash ratio; A4 equity ratio; A5 equity multiplier; A6 asset-liability ratio; A7 interest protection multiples; A8 tangible asset-liability ratio; A9 rate of long-term capital accumulation
B operating capacity	B1 inventory turnover; B2 receivables turnover ratio; B3 current assets turnover; B4 noncurrent assets turnover; B5 fixed assets turnover; B6 total assets turnover; B7 shareholders' equity turnover; B8 working capital turnover; B9 accounts payable turnover; B10 cash turnover; B11 capital intensity; B12 operating cycle
C profitability	C1 net interest rate of total assets; C2 net interest rate of current assets; C3 net interest rate of fixed assets; C4 return on equity; C5 return on assets; C6 operating gross margin; C7 operating margin; C8 net operating profit margin; C9 total operating expenses ratio; C10 period expense ratio; C11 ratio of profits to cost; C12 rate of investment income; C13 return on investment; C14 return on long-term capital
D development ability	D1 rate of capital accumulation; D2 total assets growth rate; D3 increasing rate of fixed assets; D4 growth rate of return on equity; D5 growth rate of net profit; D6 growth rate of operating margin; D7 growth rate of total profit; D8 growth rate of operating income; D9 operating cost growth rate; D10 sustainable growth rate; D11 owner's equity growth rate
E per share index	E1 earnings per share; E2 total operating income per share; E3 earnings per share before interest and tax; E4 operating profit per share; E5 net assets per share; E6 tangible assets per share; E7 liabilities per share; E8 capital reserve per share; E9 surplus reserve per share; E10 undistributed profit per share; E11 cash flow per share from operating activities; E12 cash flow per share from investing activities; E13 cash flow per share from financing activities; E14 corporate free cash per share flow; E15 depreciation and amortization per share
F cash flow index	F1 net cash content of net profit; F2 net cash content of operating income; F3 net cash content of operating profit; F4 net cash flow of creditors in financing activities; F5 net cash flow of shareholders in financing activities; F6 total cash recovery rate; F7 operating index; F8 cash suitable ratio; F9 cash reinvestment ratio
G relative value index	G1 price earnings ratio; G2 price book ratio; G3 price sales ratio; G4 market capitalization tangible asset ratio; G5 Tobin's Q value; G6 book-to-market value ratio; G7 common stock interest rate; G8 earnings before interest, tax, depreciation, and amortization
H risk level	H1 financial leverage; H2 operating leverage; H3 joint leverage
I nonfinancial indicator	I1 ownership concentration; I2 concurrent positions of chairman and general manager; I3 proportion of tradable shares; I4 proportion of independent directors; I5 type of audit opinion