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Optimising errors in signaling corporate collapse using MCCCRA
Hossari, Ghassan - In: International Journal of Accounting & Information Management 20 (2012) 3, pp. 300-316
Purpose – The purpose of this paper is to put forward an innovative approach for reducing the variation between Type I and Type II errors in the context of ratio‐based modeling of corporate collapse, without compromising the accuracy of the predictive model. Its contribution to the...
Persistent link: https://www.econbiz.de/10014759184
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Multiple classification schemes for signalling corporate collapse
Hossari, Ghassan - In: International Journal of Accounting and Information … 22 (2014), pp. 146-156
for ratio-based modelling of corporate collapse; namely the dual-classification scheme (DCS) and the multi … DCS relies on a combination of multiple discriminant analysis and multi-level modelling, whereas that for the MCS utilizes … in the literature for ratio-based modelling of corporate collapse, thus far no attempt has been made to investigate the …
Persistent link: https://www.econbiz.de/10010797624
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Corporate failure for manufacturing industries using firms specifics and economic environment with logit analysis
Darayseh, Musa; Waples, Elaine; Tsoukalas, Dimitrios - In: Managerial Finance 29 (2003) 8, pp. 23-36
The purpose of this paper was to determine whether a model utilizing a number of economic variables in combination with financial ratios results in a model superior to the traditional models including the financial ratios alone. A sample of 110 manufacturing companies which had become bankrupt...
Persistent link: https://www.econbiz.de/10014939677
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Multiple classification schemes for signalling corporate collapse
Hossari, Ghassan - In: International Journal of Accounting and Information … 22 (2014) 2, pp. 146-156
for ratio-based modelling of corporate collapse; namely the dual-classification scheme (DCS) and the multi … DCS relies on a combination of multiple discriminant analysis and multi-level modelling, whereas that for the MCS utilizes … in the literature for ratio-based modelling of corporate collapse, thus far no attempt has been made to investigate the …
Persistent link: https://www.econbiz.de/10014759541
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Understanding distress and default in Jordanian companies using multiple discriminant analysis
Elhaj, Malik R. - In: Global business & economics review 25 (2021) 1, pp. 40-50
Persistent link: https://www.econbiz.de/10012594576
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Evaluating company's performance using multiple discriminant analysis: the case of Shariah compliance companies
Dali, Nuradli Ridzwan Shah Mohd; Mudasir, Hamdi Hakeim; … - In: American Journal of Finance and Accounting 2 (2010) 2, pp. 143-154
There are many tools that can be used to measure/evaluate the performance of a company and one of the most popular tools is using the financial ratios. This paper will explore the use of a combination of two different techniques using the time series data of share and market prices collected...
Persistent link: https://www.econbiz.de/10008755388
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Corporate failure rates and the impact of the 1986 insolvency act: an econometric analysis
Liu, Jia; Wilson, Nick - In: Managerial Finance 28 (2002) 6, pp. 61-71
Reviews previous research on the links between business failures, macroeconomic conditions and insolvency law; and develops a mathematical, econometric model to investigate them further, using 1996‐1998 UK data. Presents and discusses the results, which suggest that the 1986 Insolvency Act did...
Persistent link: https://www.econbiz.de/10014939629
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Prediction of financial failure of Saudi listed companies
Basheikh, Abdullatif Mohamed. A - In: International Journal of Managerial and Financial Accounting 4 (2012) 2, pp. 195-213
This study aims to test a range of financial ratios by using the discriminant and logistic regression models, to determine the accuracy of these models and their ability to predict the failure of Saudi listed companies. The comparison between the two models acts to determine which model is more...
Persistent link: https://www.econbiz.de/10010816747
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An aggregate measure of financial ratios using a multiplicative DEA model
Emrouznejad, Ali; Cabanda, Emilyn - In: International Journal of Financial Services Management 4 (2010) 2, pp. 114-126
This paper examines the problems in the definition of the General Non-Parametric Corporate Performance (GNCP) and introduces a multiplicative linear programming as an alternative model for corporate performance. We verified and tested a statistically significant difference between the two models...
Persistent link: https://www.econbiz.de/10008755715
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Economic effects of goodwill accounting practices : systematic amortisation versus impairment test
Cavero Rubio, José Antonio; Amorós Martínez, Araceli; … - In: Spanish journal of finance & accounting : the official … 50 (2021) 2, pp. 224-245
Persistent link: https://www.econbiz.de/10012549232