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Does the disclosure of an audit engagement partner's name improve the audit quality? : a difference-in-difference analysis
John, Kose; Liu, Min - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-30
On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms … registered with PCAOB in the U.S. to disclose the audit engagement partner’s name in the Form AP, effective 31 January 2017. The … statements. Using the audit firms registered with the PCAOB and their clients as the treated sample, we employed a difference …
Persistent link: https://www.econbiz.de/10012794380
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Do IFRS promote transparency? : evidence from the bankruptcy prediction of privately held Swedish and Norwegian companies
Kainth, Akarsh; Wahlstrøm, Ranik Raaen - In: Journal of risk and financial management : JRFM 14 (2021) 3/123, pp. 1-15
of financial reports by promoting transparency and prevent managers of firms facing insolvency from engaging in creative …
Persistent link: https://www.econbiz.de/10012486231
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Assessment of bankruptcy risk of large companies : European countries evolution analysis
Bărbuţă-Mişu, Nicoleta; Madaleno, Mara - In: Journal of risk and financial management : JRFM 13 (2020) 3/58, pp. 1-28
Assessment and estimation of bankruptcy risk is important for managers in decision making for improving a firm's financial performance, but also important for investors that consider it prior to making investment decision in equity or bonds, creditors and company itself. The aim of this paper is...
Persistent link: https://www.econbiz.de/10012302436
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Predicting micro-enterprise failures using data mining techniques
Ptak-Chmielewska, Aneta - In: Journal of risk and financial management : JRFM 12 (2019) 1/30, pp. 1-17
Research analysis of small enterprises are still rare, due to lack of individual level data. Small enterprise failures are connected not only with their financial situation abut also with non-financial factors. In recent research we tend to apply more and more complex models. However, it is not...
Persistent link: https://www.econbiz.de/10012022335
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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 based on the whole population of Estonian bankrupted and survived SMEs from 2013 to 2017. Logistic regression and multilayer perceptron are used as the prediction methods. The...
Persistent link: https://www.econbiz.de/10012171032
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Predicting firms' financial distress : an empirical analysis using the F-Score model
Mahfuzur Rahman; Cheong Li Sa; Masud, Md. Abdul Kaium - In: Journal of risk and financial management : JRFM 14 (2021) 5, pp. 1-16
Financial performance of firms is very important to bankers, shareholders, potential investors, and creditors. The inability of firms to meet their liabilities will affect all its stakeholders and will result in negative consequences in the wider economy. The objective of the study is to explore...
Persistent link: https://www.econbiz.de/10012534215
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Evidential strategies in financial statement analysis : a corpus linguistic text mining approach to bankruptcy prediction
Nießner, Tobias; Gross, Daniel H.; Schumann, Matthias - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-15
The qualitative information of companies’ financial statements provides useful information that can increase the accuracy of bankruptcy prediction models. In this research, a dataset of 924,903 financial statements from 355,704 German companies classified into solvent, financially distressed,...
Persistent link: https://www.econbiz.de/10013471230
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An ensemble classifier-based scoring model for predicting bankruptcy of Polish companies in the Podkarpackie Voivodeship
Pisula, Tomasz - In: Journal of risk and financial management : JRFM 13 (2020) 2/37, pp. 1-35
This publication presents the methodological aspects of designing of a scoring model for an early prediction of bankruptcy by using ensemble classifiers. The main goal of the research was to develop a scoring model (with good classification properties) that can be applied in practice to assess...
Persistent link: https://www.econbiz.de/10012173703
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A comprehensive review of corporate bankruptcy prediction in Hungary
Kristóf, Tamás; Virág, Miklós - In: Journal of risk and financial management : JRFM 13 (2020) 2/35, pp. 1-20
The article provides a comprehensive review regarding the theoretical approaches, methodologies and empirical researches of corporate bankruptcy prediction, laying emphasis on the 30-year development history of Hungarian empirical results. In ex-socialist countries corporate bankruptcy...
Persistent link: https://www.econbiz.de/10012173722
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Impact of efficiency on voluntary disclosure of non-banking financial company : microfinance institutions in India
Sharma, Arpita; Rastogi, Shailesh - In: Journal of risk and financial management : JRFM 14 (2021) 7, pp. 1-21
This paper investigates how the financial and social efficiency of firms influence the extent of the voluntary disclosure of Non-Banking Financial Companies-Micro Financial Institutions (NBFC-MFI). The study constructed an unweighted index of voluntary disclosure to estimate the level of...
Persistent link: https://www.econbiz.de/10012622430