This study aims to test a range of financial ratios by using the discriminant and logistic regression models, to determine the accuracy of these models and their ability to predict the failure of Saudi listed companies. The comparison between the two models acts to determine which model is more...

The application of statistics in business is essential in order to make decisions in a rigorous and reliable way. One of the fields where forecasting methods are important focuses on business failure. In a comparative study, discriminant analysis and logistic regression are applied on a sample...

This paper intends to identify empirically the common characteristics of bankrupting firms from accounting and financial data. It provides not only ways of predicting firms headed for bankruptcy, but also identifying the pattern of failing firms over time. The Adaptive Learning Network (ALN), an...