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Volumn 1, Issue 4, 1996, Pages 267-284

Bankruptcy classification errors in the 1980s: an empirical analysis of altman's and ohlson's models

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Indexed keywords


EID: 53349152341     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/BF00570833     Document Type: Article
Times cited : (245)

References (17)
  • 1
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    • Altman, E.1
  • 2
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    • Zeta Analysis: A New Model to Identify Bankruptcy Risks of Corporations
    • Altman, E., R. Haldeman, and P. Narayanan. (1977). "Zeta Analysis: A New Model to Identify Bankruptcy Risks of Corporations." Journal of Banking and Finance 1,29-54.
    • (1977) Journal of Banking and Finance , vol.1 , pp. 29-54
    • Altman, E.1    Haldeman, R.2    Narayanan, P.3
  • 5
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    • Corporate Compliance with Debt Covenants
    • Francis, J. (1990). "Corporate Compliance with Debt Covenants." Journal of Accounting Research 28,326-347.
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    • Francis, J.1
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    • A Reexamination of Auditor Versus Model Accuracy Within the Context of the Going-Concern Opinion Decision
    • Hopwood, W., J. McKeown, and J. Mutchler. (1994). "A Reexamination of Auditor Versus Model Accuracy Within the Context of the Going-Concern Opinion Decision." Contemporary Accounting Research 10,409-431.
    • (1994) Contemporary Accounting Research , vol.10 , pp. 409-431
    • Hopwood, W.1    McKeown, J.2    Mutchler, J.3
  • 8
    • 0001066475 scopus 로고
    • Agency Costs of Free Cash Flow, Corporate Finance and Takeovers
    • Jensen, M. (1986). "Agency Costs of Free Cash Flow, Corporate Finance and Takeovers." American Economic Review 76, 323-329.
    • (1986) American Economic Review , vol.76 , pp. 323-329
    • Jensen, M.1
  • 9
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    • Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure
    • Jensen, M., and W. Meckling. (1976). "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure." Journal of Financial Economics 3, 305-360.
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.1    Meckling, W.2
  • 10
    • 0000641011 scopus 로고
    • Current Techniques in Bankruptcy Prediction
    • Jones, F. (1987). "Current Techniques in Bankruptcy Prediction." Journal of Accounting Literature 6,131-164.
    • (1987) Journal of Accounting Literature , vol.6 , pp. 131-164
    • Jones, F.1
  • 11
    • 0002772765 scopus 로고
    • Forecasting Financial Failure: A Re-examination
    • Moyer, R. (1977). "Forecasting Financial Failure: A Re-examination." Financial Management 6,11-17.
    • (1977) Financial Management , vol.6 , pp. 11-17
    • Moyer, R.1
  • 12
    • 0000666375 scopus 로고
    • Financial Ratios and the Probabilistic Prediction of Bankruptcy
    • Ohlson, J. (1980). "Financial Ratios and the Probabilistic Prediction of Bankruptcy." Journal of Accounting Research 18,109-131.
    • (1980) Journal of Accounting Research , vol.18 , pp. 109-131
    • Ohlson, J.1
  • 13
    • 38149143667 scopus 로고
    • Firm Financial Stress and Pension Plan Continuation/Replacement Decisions
    • Stone, M. (1991). "Firm Financial Stress and Pension Plan Continuation/Replacement Decisions." Journal of Accounting and Public Policy 10,175-206.
    • (1991) Journal of Accounting and Public Policy , vol.10 , pp. 175-206
    • Stone, M.1
  • 14
    • 0000704798 scopus 로고    scopus 로고
    • The Going Concern Assumption and the Informativeness of Earnings
    • Subramanyam, K., and J. Wild. (1996). "The Going Concern Assumption and the Informativeness of Earnings." Contemporary Accounting Research 13, 251-274.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 251-274
    • Subramanyam, K.1    Wild, J.2
  • 16
    • 0001272231 scopus 로고
    • The Prediction of Corporate Failure: The State of the Art
    • Zavgren, C. (1983). "The Prediction of Corporate Failure: The State of the Art." The Journal of Accounting Literature 2, 1-38.
    • (1983) The Journal of Accounting Literature , vol.2 , pp. 1-38
    • Zavgren, C.1
  • 17
    • 0001953906 scopus 로고
    • Methodological Issues Related to the Estimation of Financial Distress Prediction Models
    • Zmijewski, M. (1984). "Methodological Issues Related to the Estimation of Financial Distress Prediction Models." Journal of Accounting Research 22, 59-82.
    • (1984) Journal of Accounting Research , vol.22 , pp. 59-82
    • Zmijewski, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.