Kohv, Keijo; Lukason, Oliver - In: Risks : open access journal 9 (2021) 2/29, pp. 1-19
This paper aims to compare the accuracy of financial ratios, tax arrears and annual report submission delays for the prediction of bank loan defaults. To achieve this, 12 variables from these three domains are used, while the study applies a longitudinal whole-population dataset from an Estonian...
