Bodle, Kerry Anne; Cybinski, Patti J.; Monem, Reza - In: Accounting Research Journal 29 (2016) 3, pp. 292-312
Purpose The purpose of this paper is to investigate whether International Financial Reporting Standards (IFRS)-based data improve bankruptcy prediction over Australian Generally Accepted Accounting Principles (AGAAP)-based data. In doing so, this paper focuses on intangibles because conservative...
