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Coelho, Philip R.P.; McClure, James E. - In: American Journal of Business 20 (2005) 1, pp. 1-1

. This paper explores the benefits of failures, and uses aspects of the analogy between death and business failure to analyze … feature of our work is the analytic use of competitive markets to provide insights into the processes of success and failure …

Persistent link: https://www.econbiz.de/10014668240

Identifying South African listed companies involved in overtrading

Steyn‐Bruwer, B.W.; Hamman, W.D. - In: Meditari Accountancy Research 15 (2007) 2, pp. 43-63

This study investigates overtrading, which is the result of an expansion rate that is too high in relation to a particular business’s structure. It often results in cash flow problems. The phenomenon of overtrading is described in a case study on Profurn. In this study, a ratio was developed...

Persistent link: https://www.econbiz.de/10014930451

Corporate Failure Prediction: An Investigation of PN4 Companies

Adibah Wan Ismail, Wan; Adzrin Raja Ahmad, Raja; Anuar … - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 1-16

results indicae that these models are excellent in predicting financial failures a year before failure. Both models are able … to predict financial failure two years before the failures with more than 90 per cent accuracy rate. It is hoped that … this study, which is conducted using a recent data can contribute towards existing literatures on corporate failure …

Persistent link: https://www.econbiz.de/10014869522

Classification Reliability of Company Financial Performance Models

Betts, J.; Belhoul, D. - In: International Journal of Quality & Reliability Management 5 (1988) 5, pp. 62-75

Many models are in existence that use publicly available company accounting data to construct and weight financial ratios that when aggregated comprise a “ z ‐score”. This score is used to classify companies as going concerns or bankrupt concerns. These models have generally been very...

Persistent link: https://www.econbiz.de/10014801366

Market Effects, Size Contingency and Financial Ratios

Hopwood, William; McKeown, James C. - In: Review of Accounting and Finance 2 (2003) 1, pp. 3-15

This study presents theoretical and empirical analyses to suggest a previously‐unknown size‐related contingency in the relationship between market variables and various commonly‐used financial ratios, including Net Income/Total Assets, Current Assets/Sales, Current Assets/Current...

Persistent link: https://www.econbiz.de/10014989683

Linear Versus Non‐linear Relationships Between Financial Ratios and Stock Returns: Empirical Evidence from Egyptian Firms

Omran, Mohammed; Ragab, Ayman - In: Review of Accounting and Finance 3 (2004) 2, pp. 84-102

Even though most previous research studies suggest that the relationship between common financial ratios and stock returns is linear, recent studies by Mramor and Mramor‐Kosta (1997), and Mramor and Pahor (1998) show that such a linear relationship might not generally exist. In this study, we...

Persistent link: https://www.econbiz.de/10014989716

Real time generation of humanoid robot optimal gait for going upstairs using intelligent algorithms

Capi, Genci; Nasu, Yasuo; Barolli, Leonard; Mitobe, Kazuhisa - In: Industrial Robot: An International Journal 28 (2001) 6, pp. 489-497

Going upstairs is a common humanoid robot task. In this paper, a genetic algorithm (GA) gait synthesis method for going upstairs and a radial basis function neural network (RBFNN) implementation, are considered. The gait synthesis is analyzed based on the minimum consumed energy and minimum...

Persistent link: https://www.econbiz.de/10014833028

Survival Analysis and Financial Distress Prediction: Finnish Evidence

Laitinen, Erkki K. - In: Review of Accounting and Finance 4 (2005) 4, pp. 76-90

Survival analysis is statistical technique that uses longitudinal data to model the process that allows an individual or firm to survive to a particular point in time. Despite a large number of studies that use survival analysis to model the duration of time that precedes financial distress,...

Persistent link: https://www.econbiz.de/10014989750