Rodríguez, Manuel; Piñeiro, Carlos; Llano Monelos, … - In: Estudios de economía 41 (2014) 2, pp. 187-217
used to forecast financial failure: Linear, MDA, Logit, and artificial neural network. Our main aim is to evaluate their …. Reliability is examined in four forecast horizons, to collect evidences about temporal (in) stability. We also check the relative … advantages of financial ratios-based models, versus audit-based forecast models. Our results suggest that all models attain a …