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Failure prediction in the condition of information asymmetry : tax arrears as a substitute when financial ratios are outdated

Lukason, Oliver; Valgenberg, Germo - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-13

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the usefulness of applying tax arrears in failure prediction, when annual reports to calculate financial ratios are outdated.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...

Persistent link: https://www.econbiz.de/10012628856

Tax arrears versus financial ratios in bankruptcy prediction

Lukason, Oliver; Andresson, Art - In: Journal of risk and financial management : JRFM 12 (2019) 4/187, pp. 1-13

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 …

Persistent link: https://www.econbiz.de/10012171032