Barniv, Ran; Agarwal, Anurag; Leach, Robert - In: Journal of Business Finance & Accounting 29 (2002-04) 3&4, pp. 497-520
This study examines classification and prediction of the bankruptcy resolution event. Filing of bankruptcy is resolved through one of three alternative resolutions: acquisition, emergence or liquidation. Predicting the final bankruptcy resolution has not been examined in the prior accounting and...