-
1
-
-
84980104458
-
Financial ratios, discriminant analysis and the prediction of corporate bankruptcy
-
Altman, I.E. (1968), “Financial ratios, discriminant analysis and the prediction of corporate bankruptcy”, Journal of Finance, Vol. 23 No. 4, pp. 589-609.
-
(1968)
Journal of Finance
, vol.23
, Issue.4
, pp. 589-609
-
-
Altman, I.E.1
-
4
-
-
0013113705
-
® Models”
-
available at: (accessed June 10, 2007).
-
® Models”, p. 10, available at: www.uic.edu/classes/actg/actg516rtr/Readings/Credit/Altman-Predicting-Financial-Distress-Of-Companies.pdf (accessed June 10, 2007).
-
(2000)
, pp. 10
-
-
Altman, I.E.1
-
5
-
-
1942474865
-
An international survey of business failure classification models
-
Altman, I.E. and Narayanan, P. (1997), “An international survey of business failure classification models”, Financial Markets, Institutions & Instruments, Vol. 6 No. 2, pp. 1-57.
-
(1997)
Financial Markets
, vol.6
, Issue.2
, pp. 1-57
-
-
Altman, I.E.1
Narayanan, P.2
-
6
-
-
0004258542
-
-
McGraw-Hill Enterprise, Inc., New York, NY.
-
Argenti, J. (1976), Corporate Collapse: The Cause and Symptoms, McGraw-Hill Enterprise, Inc., New York, NY.
-
(1976)
Corporate Collapse: The Cause and Symptoms
-
-
Argenti, J.1
-
7
-
-
33644915033
-
Predicting corporate bankruptcy: where we stand?
-
Aziz, M.A. and Dar, H.A. (2006), “Predicting corporate bankruptcy: where we stand?”, Corporate Governance: The International Journal of Effective Board Performance, Vol. 6 No. 1, pp. 18-33.
-
(2006)
Corporate Governance: The International Journal of Effective Board Performance
, vol.6
, Issue.1
, pp. 18-33
-
-
Aziz, M.A.1
Dar, H.A.2
-
8
-
-
7944219582
-
Choosing bankruptcy predictors using discriminant analysis, logit analysis, and genetic algorithms
-
Technical Report, Turku Centre for Computer Science, Turku.
-
Back, B., Laitinen, T.S.K. and van Wezel, M. (1996), “Choosing bankruptcy predictors using discriminant analysis, logit analysis, and genetic algorithms”, Technical Report, Turku Centre for Computer Science, Turku.
-
(1996)
-
-
Back, B.1
Laitinen, T.S.K.2
van Wezel, M.3
-
9
-
-
33144480429
-
Alternative methodologies in studies on business failure: do they produce better results than the classic statistical methods?
-
Working Paper Series, 2004/16, Vlerick Leuven Gent Management School, Gent.
-
Balcaen, S. and Ooghe, H. (2004), “Alternative methodologies in studies on business failure: do they produce better results than the classic statistical methods?”, Working Paper Series, 2004/16, Vlerick Leuven Gent Management School, Gent.
-
(2004)
-
-
Balcaen, S.1
Ooghe, H.2
-
10
-
-
33144462955
-
35 years of studies on business failure: an overview of the classic statistical methodologies and their related problems
-
Balcaen, S. and Ooghe, H. (2006), “35 years of studies on business failure: an overview of the classic statistical methodologies and their related problems”, The British Accounting Review, Vol. 38 No. 1, pp. 63-93.
-
(2006)
The British Accounting Review
, vol.38
, Issue.1
, pp. 63-93
-
-
Balcaen, S.1
Ooghe, H.2
-
12
-
-
0002554419
-
Financial ratios as predictors of failure
-
Beaver, W.H. (1966), “Financial ratios as predictors of failure”, Journal of Accounting Research, Vol. 4 No. 3, pp. 71-111.
-
(1966)
Journal of Accounting Research
, vol.4
, Issue.3
, pp. 71-111
-
-
Beaver, W.H.1
-
13
-
-
0002554419
-
Financial ratios as predictors of failure, empirical research in accounting: selected studies, supplement
-
Beaver, W. (1967), “Financial ratios as predictors of failure, empirical research in accounting: selected studies, supplement”, Journal of Accounting Research, Vol. 5, pp. 71-127.
-
(1967)
Journal of Accounting Research
, vol.5
, pp. 71-127
-
-
Beaver, W.1
-
14
-
-
0039975586
-
A decision aid for accessing the likelihood of fraudulent financial reporting
-
Bell, T.B. and Carcello, J.V. (2000), “A decision aid for accessing the likelihood of fraudulent financial reporting”, Auditing: A Journal of Practice & Theory, Vol. 19 No. 1, pp. 169-84.
-
(2000)
Auditing: A Journal of Practice & Theory
, vol.19
, Issue.1
, pp. 169-184
-
-
Bell, T.B.1
Carcello, J.V.2
-
15
-
-
0007066688
-
The detection of earnings manipulation
-
Beneish, M.D. (1999), “The detection of earnings manipulation”, Financial Analysts Journal, Vol. 55 No. 5, pp. 24-36.
-
(1999)
Financial Analysts Journal
, vol.55
, Issue.5
, pp. 24-36
-
-
Beneish, M.D.1
-
16
-
-
0003772859
-
Using operating cash flow data to predict financial distress: some extensions
-
Casey, C. and Bartczak, N. (1985), “Using operating cash flow data to predict financial distress: some extensions”, Journal of Accounting Research, Vol. 23 No. 1, pp. 384-401.
-
(1985)
Journal of Accounting Research
, vol.23
, Issue.1
, pp. 384-401
-
-
Casey, C.1
Bartczak, N.2
-
17
-
-
85020873960
-
Predicting corporate failure: empirical evidence for the UK
-
Charitou, A., Neophytou, E. and Charalambous, C. (2004), “Predicting corporate failure: empirical evidence for the UK”, European Accounting Review, Vol. 13 No. 3, pp. 465-97.
-
(2004)
European Accounting Review
, vol.13
, Issue.3
, pp. 465-497
-
-
Charitou, A.1
Neophytou, E.2
Charalambous, C.3
-
18
-
-
57849102099
-
Computer assisted fraud detection
-
Coderre, D. (2000), “Computer assisted fraud detection”, Internal Auditor, Vol. 57 No. 4, pp. 25-7.
-
(2000)
Internal Auditor
, vol.57
, Issue.4
, pp. 25-27
-
-
Coderre, D.1
-
19
-
-
84978597621
-
Modeling a financial ratio categorical framework
-
Courtis, J.K. (1978), “Modeling a financial ratio categorical framework”, Journal of Business Finance & Accounting, Vol. 5 No. 4, pp. 371-86.
-
(1978)
Journal of Business Finance & Accounting
, vol.5
, Issue.4
, pp. 371-386
-
-
Courtis, J.K.1
-
20
-
-
0030143666
-
A survey of business failures with an emphasis on prediction methods and industrial applications
-
Dimitras, A.I., Zanakis, S.H. and Zopounidis, C. (1996), “A survey of business failures with an emphasis on prediction methods and industrial applications”, European Journal of Operational Research, Vol. 90 No. 3, pp. 487-513.
-
(1996)
European Journal of Operational Research
, vol.90
, Issue.3
, pp. 487-513
-
-
Dimitras, A.I.1
Zanakis, S.H.2
Zopounidis, C.3
-
21
-
-
0042758626
-
A multicriteria discrimination method for the prediction of financial distress: the case of Greece
-
Doumpos, M. and Zopoudinis, C. (1999), “A multicriteria discrimination method for the prediction of financial distress: the case of Greece”, Multinational Finance Journal, Vol. 3 No. 2, pp. 71-101.
-
(1999)
Multinational Finance Journal
, vol.3
, Issue.2
, pp. 71-101
-
-
Doumpos, M.1
Zopoudinis, C.2
-
22
-
-
84993024752
-
-
Financial Accounting Standards Board, Stamford, CT.
-
FASB (1981), Reporting Income, Cash Flows and Financial Position of Business Enterprises: Exposure Draft, Financial Accounting Standards Board, Stamford, CT.
-
(1981)
Reporting Income
-
-
-
23
-
-
57849143806
-
GAO/PCIE: financial audit manual: update
-
GAO Report, No. GAO-04-1015G.
-
Government Accountability Office (2004), “GAO/PCIE: financial audit manual: update”, GAO Report, No. GAO-04-1015G.
-
(2004)
-
-
-
24
-
-
17144412609
-
Assessing the risk of management fraud through neuron network technology
-
Green, B.P. and Choi, J.H. (1997), “Assessing the risk of management fraud through neuron network technology”, Auditing: A Journal of Practice & Theory, Vol. 16 No. 1, pp. 14-28.
-
(1997)
Auditing: A Journal of Practice & Theory
, vol.16
, Issue.1
, pp. 14-28
-
-
Green, B.P.1
Choi, J.H.2
-
26
-
-
84977322207
-
A catastrophe model of bank failure
-
Ho, T. and Saunders, A. (1980), “A catastrophe model of bank failure”, Journal of Finance, Vol. 35 No. 5, pp. 1189-207.
-
(1980)
Journal of Finance
, vol.35
, Issue.5
, pp. 1189-1207
-
-
Ho, T.1
Saunders, A.2
-
27
-
-
84993037157
-
Early warnings for Taiwan listing companies: comparison between logit model and neural network method
-
Hwang, C.H. and Shen, C.W. (2003), “Early warnings for Taiwan listing companies: comparison between logit model and neural network method”, Bank of Taiwan Quarterly Journal, Vol. 54 No. 3, pp. 114-59.
-
(2003)
Bank of Taiwan Quarterly Journal
, vol.54
, Issue.3
, pp. 114-159
-
-
Hwang, C.H.1
Shen, C.W.2
-
28
-
-
0012744384
-
Predicting corporate financial distress: a time-series CUSUM methodology
-
Kahya, E. (1999), “Predicting corporate financial distress: a time-series CUSUM methodology”, Review of Quantitative Finance & Accounting, Vol. 13 No. 4, pp. 323-45.
-
(1999)
Review of Quantitative Finance & Accounting
, vol.13
, Issue.4
, pp. 323-345
-
-
Kahya, E.1
-
29
-
-
84993019262
-
Can financial ratios detect fraudulent financial reporting
-
Kaminski, K.A., Wetzel, T.S. and Guan, L. (2004), “Can financial ratios detect fraudulent financial reporting”, Managerial Auditing Journal, Vol. 19 No. 1, pp. 15-28.
-
(2004)
Managerial Auditing Journal
, vol.19
, Issue.1
, pp. 15-28
-
-
Kaminski, K.A.1
Wetzel, T.S.2
Guan, L.3
-
30
-
-
84981982047
-
Financial distress prediction models: a review of their usefulness
-
Keasey, K. and Watson, R. (1991), “Financial distress prediction models: a review of their usefulness”, British Journal of Management, Vol. 2 No. 2, pp. 89-102.
-
(1991)
British Journal of Management
, vol.2
, Issue.2
, pp. 89-102
-
-
Keasey, K.1
Watson, R.2
-
31
-
-
0347311013
-
Characteristics of firms correcting previously reported quarterly earnings
-
Kinney, W.R. and McDaniel, M.S. Jr (1989), “Characteristics of firms correcting previously reported quarterly earnings”, Journal of Accounting and Economics, Vol. 11 No. 1, pp. 71-93.
-
(1989)
Journal of Accounting and Economics
, vol.11
, Issue.1
, pp. 71-93
-
-
Kinney, W.R.1
McDaniel, M.S.2
-
32
-
-
84993031170
-
Financial ratios and different failure process
-
Laitinen, E.K. (1991), “Financial ratios and different failure process”, Journal of Business Finance & Accounting, Vol. 18 No. 5, pp. 649-71.
-
(1991)
Journal of Business Finance & Accounting
, vol.18
, Issue.5
, pp. 649-671
-
-
Laitinen, E.K.1
-
33
-
-
0042857342
-
Comparative analysis of failure prediction methods: the Finish case
-
Laitinen, T. and Kankaanpää, M. (1999), “Comparative analysis of failure prediction methods: the Finish case”, The European Accounting Review, Vol. 8 No. 1, pp. 67-92.
-
(1999)
The European Accounting Review
, vol.8
, Issue.1
, pp. 67-92
-
-
Laitinen, T.1
Kankaanpää, M.2
-
34
-
-
85014448410
-
An application of the Cox proportional hazards model to bank failure
-
Lane, W.R., Looney, S.W. and Wansley, J.W. (1986), “An application of the Cox proportional hazards model to bank failure”, Journal of Banking & Finance, Vol. 10 No. 4, pp. 511-31.
-
(1986)
Journal of Banking & Finance
, vol.10
, Issue.4
, pp. 511-531
-
-
Lane, W.R.1
Looney, S.W.2
Wansley, J.W.3
-
35
-
-
84986149626
-
A fuzzy neural network for assessing the risk of fraudulent financial reporting
-
Lin, J.W., Hwang, M.I. and Becker, J.D. (2003), “A fuzzy neural network for assessing the risk of fraudulent financial reporting”, Managerial Auditing Journal, Vol. 18 No. 8, pp. 657-64.
-
(2003)
Managerial Auditing Journal
, vol.18
, Issue.8
, pp. 657-664
-
-
Lin, J.W.1
Hwang, M.I.2
Becker, J.D.3
-
36
-
-
0040914036
-
Survival analysis as a tool for company failure prediction
-
Luoma, M. and Laitinen, E. (1991), “Survival analysis as a tool for company failure prediction”, Omega: International Journal of Management Science, Vol. 19, pp. 673-8.
-
(1991)
Omega: International Journal of Management Science
, vol.19
, pp. 673-678
-
-
Luoma, M.1
Laitinen, E.2
-
37
-
-
0003432899
-
-
CRC press, Inc., London.
-
Madala, H.R. and Ivakhnenko, A.G. (1994), Inductive Learning Algorithms for Complex Systems Modeling, CRC press, Inc., London.
-
(1994)
Inductive Learning Algorithms for Complex Systems Modeling
-
-
Madala, H.R.1
Ivakhnenko, A.G.2
-
38
-
-
49349134343
-
Early warning of bank failure: a logit regression approach
-
Martin, D. (1977), “Early warning of bank failure: a logit regression approach”, Journal of Banking & Finance, Vol. 1 Nos 2/3, pp. 249-76.
-
(1977)
Journal of Banking & Finance
, vol.1
, Issue.2-3
, pp. 249-276
-
-
Martin, D.1
-
39
-
-
0002944481
-
Inducing rules for expert system development: an example using default and bankruptcy data
-
Messier, W.F. Jr and Hansen, J.V. (1988), “Inducing rules for expert system development: an example using default and bankruptcy data”, Management Science, Vol. 34 No. 12, pp. 1403-15.
-
(1988)
Management Science
, vol.34
, Issue.12
, pp. 1403-1415
-
-
Messier, W.F.1
Hansen, J.V.2
-
40
-
-
57849149972
-
Accounting manipulations and business failures: the case for effective financial disclosure and corporate governance
-
Mishra, C. and Drtina, R. (2004), “Accounting manipulations and business failures: the case for effective financial disclosure and corporate governance”, Journal of Private Equity, Vol. 7 No. 4, pp. 27-35.
-
(2004)
Journal of Private Equity
, vol.7
, Issue.4
, pp. 27-35
-
-
Mishra, C.1
Drtina, R.2
-
41
-
-
71449118671
-
Business failure prediction: simple-intuitive models versus statistical models
-
available at: (accessed February 10, 2008).
-
Ooghe, H., Spaenjers, C. and Vandermoere, P. (2008), “Business failure prediction: simple-intuitive models versus statistical models”, available at: www.efmaefm.org/efma2006/papers/772538_full.pdf (accessed February 10, 2008).
-
(2008)
-
-
Ooghe, H.1
Spaenjers, C.2
Vandermoere, P.3
-
42
-
-
0002873985
-
Using financial statement data to identify factors associated with fraudulent financial reporting
-
Persons, O.S. (1995), “Using financial statement data to identify factors associated with fraudulent financial reporting”, Journal of Applied Business Research, Vol. 11 No. 3, pp. 38-46.
-
(1995)
Journal of Applied Business Research
, vol.11
, Issue.3
, pp. 38-46
-
-
Persons, O.S.1
-
43
-
-
0001034608
-
Estimating the probability of failure for commercial banks and the banking system
-
Santomero, A.M. and Vinso, J.D. (1977), “Estimating the probability of failure for commercial banks and the banking system”, Journal of Banking & Finance, Vol. 1 Nos 2/3, pp. 185-205.
-
(1977)
Journal of Banking & Finance
, vol.1
, Issue.2-3
, pp. 185-205
-
-
Santomero, A.M.1
Vinso, J.D.2
-
44
-
-
0004045754
-
-
McGraw-Hill Enterprises, Inc., New York, NY.
-
Schilit, H.M. (2002), Financial Shenanigans: How to Detect Accounting Gimmicks and Fraud in Financial Reports, McGraw-Hill Enterprises, Inc., New York, NY.
-
(2002)
Financial Shenanigans: How to Detect Accounting Gimmicks and Fraud in Financial Reports
-
-
Schilit, H.M.1
-
45
-
-
84896207836
-
Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques
-
Spathis, C.H., Doumpos, M. and Zopounidis, C. (2002), “Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques”, European Accounting Review, Vol. 11 No. 3, pp. 509-35.
-
(2002)
European Accounting Review
, vol.11
, Issue.3
, pp. 509-535
-
-
Spathis, C.H.1
Doumpos, M.2
Zopounidis, C.3
-
46
-
-
84997479670
-
Managerial applications of neural networks: the case of bank failure predictions
-
Tam, K.Y. and Kiang, M.Y. (1992), “Managerial applications of neural networks: the case of bank failure predictions”, Management Science, Vol. 38 No. 7, pp. 926-47.
-
(1992)
Management Science
, vol.38
, Issue.7
, pp. 926-947
-
-
Tam, K.Y.1
Kiang, M.Y.2
-
47
-
-
21144482064
-
Predicting shifts in the mean of a multivariate time series process: an application in predicting business failures
-
Theodossiou, P.T. (1993), “Predicting shifts in the mean of a multivariate time series process: an application in predicting business failures”, Journal of the American Statistical Association, Vol. 88 No. 422, pp. 441-8.
-
(1993)
Journal of the American Statistical Association
, vol.88
, Issue.422
, pp. 441-448
-
-
Theodossiou, P.T.1
-
48
-
-
77951898156
-
Reporting cash flow information
-
Thomas, B. (1982), “Reporting cash flow information”, Journal of Accountancy, Vol. 154 No. 5, pp. 98-103.
-
(1982)
Journal of Accountancy
, vol.154
, Issue.5
, pp. 98-103
-
-
Thomas, B.1
-
49
-
-
0001552124
-
A simple theory of financial ratios as predictors of failure
-
Wilcox, J.W. (1971), “A simple theory of financial ratios as predictors of failure”, Journal of Accounting Research, Vol. 9, pp. 389-95.
-
(1971)
Journal of Accounting Research
, vol.9
, pp. 389-395
-
-
Wilcox, J.W.1
-
50
-
-
0005323575
-
Discriminant characteristics of US banks acquired with or without federal assistance
-
Zanakis, S.H. and Walter, G.A. (1994), “Discriminant characteristics of US banks acquired with or without federal assistance”, European Journal of Operational Research, Vol. 77 No. 3, pp. 440-65.
-
(1994)
European Journal of Operational Research
, vol.77
, Issue.3
, pp. 440-465
-
-
Zanakis, S.H.1
Walter, G.A.2
-
51
-
-
8744229924
-
Predicting firm financial distress: a mixed logit model
-
Jones, S. and Hensher, D.A. (2004), “Predicting firm financial distress: a mixed logit model”, The Accounting Review, Vol. 79 No. 40, pp. 1011-38.
-
(2004)
The Accounting Review
, vol.79
, Issue.40
, pp. 1011-1038
-
-
Jones, S.1
Hensher, D.A.2
|