메뉴 건너뛰기




Volumn 7, Issue 3, 2005, Pages 241-254

Examining corporate bankruptcy: an artificial intelligence approach

Author keywords

bankruptcy; business failure; failure prediction; insolvency

Indexed keywords


EID: 84946442447     PISSN: 13684892     EISSN: 17415039     Source Type: Journal    
DOI: 10.1504/IJBPM.2005.006718     Document Type: Article
Times cited : (4)

References (23)
  • 1
    • 84980104458 scopus 로고
    • Financial ratios, discriminant analysis, and the prediction of corporate bankruptcy
    • Altman, E.I. (1968) ‘Financial ratios, discriminant analysis, and the prediction of corporate bankruptcy’, Journal of Finance, September, pp.589–609.
    • (1968) Journal of Finance , vol.September , pp. 589-609
    • Altman, E.I.1
  • 2
    • 7944229970 scopus 로고
    • Zeta analysis: a new model to identify bankruptcy risk of corporations
    • Altman, E.I., Haldman, R.G. and Narayanan, P. (1977) ‘Zeta analysis: a new model to identify bankruptcy risk of corporations’, Journal of Banking and Finance, June, pp.29–54.
    • (1977) Journal of Banking and Finance , vol.June , pp. 29-54
    • Altman, E.I.1    Haldman, R.G.2    Narayanan, P.3
  • 3
    • 0039273270 scopus 로고    scopus 로고
    • Neural networks and bankruptcy prediction: funds flows, accrual ratios, and accounting data
    • Back, B., Laitinen, T. and Sere, K. (1996) ‘Neural networks and bankruptcy prediction: funds flows, accrual ratios, and accounting data’, Advances in Accounting, Vol. 14, pp.23–37.
    • (1996) Advances in Accounting , vol.14 , pp. 23-37
    • Back, B.1    Laitinen, T.2    Sere, K.3
  • 4
    • 0002167090 scopus 로고
    • Predicted squared error: a criterion for automatic model selection
    • S.J. Farlow (Ed.) New York: Marcel-Dekker, Inc.
    • Barron, A.R. (1984) ‘Predicted squared error: a criterion for automatic model selection’, in S.J. Farlow (Ed.), Self-Organizing Methods in Modeling: GMDH Type Algorithms, New York: Marcel-Dekker, Inc.
    • (1984) Self-Organizing Methods in Modeling: GMDH Type Algorithms
    • Barron, A.R.1
  • 5
    • 0003324736 scopus 로고
    • Adaptive learning networks: development and application in the US of algorithms related to GMDH
    • S.J. Farlow (Ed.) New York: Marcel-Dekker, Inc.
    • Barron, R.L., Mucciardi, A.N., Cook, F.J., Craig, J.N. and Barron, A.R. (1984) ‘Adaptive learning networks: development and application in the US of algorithms related to GMDH’, in S.J. Farlow (Ed.) Self-Organizing Methods in Modeling: GMDH Type Algorithms, New York: Marcel-Dekker, Inc., pp.25–66.
    • (1984) Self-Organizing Methods in Modeling: GMDH Type Algorithms , pp. 25-66
    • Barron, R.L.1    Mucciardi, A.N.2    Cook, F.J.3    Craig, J.N.4    Barron, A.R.5
  • 6
    • 0002554419 scopus 로고
    • Financial ratios as predictors of failure
    • Beaver, W.H. (1966) ‘Financial ratios as predictors of failure’, Journal of Accounting Research, Supplement, pp.71–111.
    • (1966) Journal of Accounting Research , pp. 71-111
    • Beaver, W.H.1
  • 7
    • 0003156797 scopus 로고
    • An empirical analysis of useful financial ratios
    • Chen, K. and Shimerda, T. (1981) ‘An empirical analysis of useful financial ratios’, Financial Management, Spring, pp.51–60.
    • (1981) Financial Management , vol.Spring , pp. 51-60
    • Chen, K.1    Shimerda, T.2
  • 8
    • 49049134758 scopus 로고
    • Statistical methods for bankruptcy forecasting
    • Collins, R. and Green, R. (1982) ‘Statistical methods for bankruptcy forecasting’, Journal of Economics and Business, March, pp.349–354.
    • (1982) Journal of Economics and Business , vol.March , pp. 349-354
    • Collins, R.1    Green, R.2
  • 9
    • 0000275837 scopus 로고
    • A discriminant analysis of predictors of financial failure
    • Deakin, E.B. (1972) ‘A discriminant analysis of predictors of financial failure’, Journal of Accounting Research, Spring, pp.167–179.
    • (1972) Journal of Accounting Research , vol.Spring , pp. 167-179
    • Deakin, E.B.1
  • 10
    • 84974012882 scopus 로고
    • An empirical test of financial ratio analysis for small business failure prediction
    • Edminster, R.O. (1972) ‘An empirical test of financial ratio analysis for small business failure prediction’, Journal of Financial and Quantitative Analysis, March, pp.1477–1493.
    • (1972) Journal of Financial and Quantitative Analysis , vol.March , pp. 1477-1493
    • Edminster, R.O.1
  • 11
    • 84978584844 scopus 로고
    • The significance of base year in developing failure prediction models
    • El Hennawy, R. and Morris, R.C. (1983) ‘The significance of base year in developing failure prediction models’, Journal of Business Finance and Accounting, Summer, pp.209–223.
    • (1983) Journal of Business Finance and Accounting , vol.Summer , pp. 209-223
    • El Hennawy, R.1    Morris, R.C.2
  • 12
    • 0007578914 scopus 로고
    • The effect of lease data on the predictive ability of financial ratios
    • Elam, R. (1975) ‘The effect of lease data on the predictive ability of financial ratios’, The Accounting Review, January, pp.25–43.
    • (1975) The Accounting Review , vol.January , pp. 25-43
    • Elam, R.1
  • 13
    • 0016082916 scopus 로고
    • Long-term prediction by GMDH algorithms using the unviased critirion and the balance-of-variables criterion
    • Ivakhnenko, A.G. and Ivakhnenko, N.A. (1974) ‘Long-term prediction by GMDH algorithms using the unviased critirion and the balance-of-variables criterion’, Soviet Automatic Control, Vol. 7, No. 4, pp.40–45.
    • (1974) Soviet Automatic Control , vol.7 , Issue.4 , pp. 40-45
    • Ivakhnenko, A.G.1    Ivakhnenko, N.A.2
  • 15
    • 49349134343 scopus 로고
    • Early warnings of bank failure
    • Martin, D. (1977) ‘Early warnings of bank failure’, Journal of Banking and Finance, Vol. 1, pp.249–276.
    • (1977) Journal of Banking and Finance , vol.1 , pp. 249-276
    • Martin, D.1
  • 16
    • 84993839832 scopus 로고
    • Prediction of bank failures
    • Meyer, P.A. and Pifer, H. (1970) ‘Prediction of bank failures’, Journal of Finance, September, pp.853–868.
    • (1970) Journal of Finance , vol.September , pp. 853-868
    • Meyer, P.A.1    Pifer, H.2
  • 18
    • 0000666375 scopus 로고
    • Financial ratios and the probabilistic prediction of bankruptcy
    • Ohlson, J.A. (1980) ‘Financial ratios and the probabilistic prediction of bankruptcy’, Journal of Accounting Research, Vol. 18, pp.109–131.
    • (1980) Journal of Accounting Research , vol.18 , pp. 109-131
    • Ohlson, J.A.1
  • 19
    • 0010896020 scopus 로고
    • The stability of financial patterns in industrial organizations
    • Pinches, G., Mingo, K. and Caruthers, J. (1973) ‘The stability of financial patterns in industrial organizations’, Journal of Finance, Vol. 28, pp.389–396.
    • (1973) Journal of Finance , vol.28 , pp. 389-396
    • Pinches, G.1    Mingo, K.2    Caruthers, J.3
  • 20
    • 84978567487 scopus 로고
    • Development of a class of stable predictive variables: the case of bankruptcy prediction
    • Spring
    • Platt, H.D. and Platt, M.B. (1990) ‘Development of a class of stable predictive variables: the case of bankruptcy prediction’, Journal of Business and Accounting, Vol. 17, No. 1, Spring, pp.31–51.
    • (1990) Journal of Business and Accounting , vol.17 , Issue.1 , pp. 31-51
    • Platt, H.D.1    Platt, M.B.2
  • 21
    • 0000449179 scopus 로고
    • A note on the use of industry firm bankruptcy
    • Platt, H.D. and Platt, M.B. (1991) ‘A note on the use of industry firm bankruptcy’, Journal of Banking and Finance, Vol. 15, pp.1183–1194.
    • (1991) Journal of Banking and Finance , vol.15 , pp. 1183-1194
    • Platt, H.D.1    Platt, M.B.2
  • 22
    • 0001272231 scopus 로고
    • The prediction of corporate failure: the state of the art
    • Zavgren, C.V. (1983) ‘The prediction of corporate failure: the state of the art’, Journal of Accounting Literature, Vol. 2, pp.1–35.
    • (1983) Journal of Accounting Literature , vol.2 , pp. 1-35
    • Zavgren, C.V.1
  • 23
    • 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, Supplement, Vol. 22, pp.59–82.
    • (1984) Journal of Accounting Research , vol.22 , pp. 59-82
    • Zmijewski, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.