This research shows the application and performance of three models for the classification of credit applicants: discriminant analysis, logistic regression and neural networks; techniques used by financial institutions for the calculation of credit scoring. The results show a better performance...

International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement criteria. In this paper, we take the opportunity of this...