This paper aims to compare the usefulness of tax arrears and financial ratios in bankruptcy prediction. The analysis is … perceptron are used as the prediction methods. The results indicate that closer to bankruptcy, tax arrears’ information yields a …

accuracy of bankruptcy prediction models. In this research, a dataset of 924,903 financial statements from 355,704 German … features based on the analysis of evidential strategies that can be used to improve corporate bankruptcy prediction. The …