The study aimed to identify factors that can be used in models that predict going concern of enterprises. The study employed the best-worst method of multi-criteria decision-making technique to evaluate and rank the factors. Twenty-one potential determinants were identified from the literature...

In this paper we intend to substantiate the usefulness of Deep Learning, especially feedforward neuronal networks, in the prediction of business failure. This methodology provides very good results in terms of predictive performance when large sample sizes are available. Therefore, we have...

The study aimed to identify factors that can be used in models that predict going concern of enterprises. The study employed the best-worst method of multi-criteria decision-making technique to evaluate and rank the factors. Twenty-one potential determinants were identified from the literature...

The financial distress risk concept has been referred as follow: negative net assets, insolvency, bond default, overdraft, unpaid dividends for the preferred stocks, bankruptcy etc. From all the stakeholders, investors are interested in the financial position and performance of a company and its...

In this paper we intend to substantiate the usefulness of Deep Learning, especially feedforward neuronal networks, in the prediction of business failure. This methodology provides very good results in terms of predictive performance when large sample sizes are available. Therefore, we have...

This paper aims to study the usefulness of applying tax arrears in failure prediction, when annual reports to calculate financial ratios are outdated. Three known classification methods from the failure prediction literature are applied to the whole population dataset from Estonia, incorporating...

This study attempts to predict high growth firm (HGF) status with financial ratios. Measures related to the firm's effectiveness in using assets to generate profits, EBITDA margin, debt ratio, equity-to-debt ratio and return on assets are associated with HGF status. While the financial ratios...

The research examines an approach to forecast return on equity using leading economic indicators for short periods in banks. ROE is one of the most important ratios for performance measurement. Its adequacy is necessary for competitiveness, attract funding in financial markets, accumulate...