In the existing studies devoted to predicting bankruptcy, the authors of such models only used book measures …’s bankruptcy risk. Using two variants of the division of the research sample into the training and testing sets, it turned out that … variables is necessary for possibly building the most efficient tool for the early warning signs of bankruptcy risk. …

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 …