Bankruptcy prediction and the discriminatory power of annual reports: empirical evidence from financially distressed German companies
Year of publication: |
2020
|
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Authors: | Lohmann, Christian ; Ohliger, Thorsten |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 1861-8928, ZDB-ID 2059561-X. - Vol. 90.2020, 1, p. 137-172
|
Subject: | Annual reports | Bankruptcy prediction | Linguistic tone | Management obfuscation hypothesis | Propensity score matching | Prognoseverfahren | Forecasting model | Insolvenz | Insolvency | Deutschland | Germany |
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