-based and IFRS-based financial statements of companies in terms of financial statement items through the calculated financial … ratios. The analysis is based on the sample of 10 Indian companies that have voluntarily adopted IFRS reporting. Financial … statements prepared as per Indian GAAP and IFRS were obtained for a period of 6 years. Financial ratios under the categories …

The bankruptcy system plays an important role in resolving financial distress and reallocating resources in the economy …. While many believe that transparency is central to an efficient bankruptcy system, the Bankruptcy Code lacks clear standards … for disclosure and financial reporting. In this paper, I study the effects of information disclosure on bankruptcy …

Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external … bankruptcy situation with the same accuracy as if they had scrutinized the whole report. In addition, an extended literature … review is included, on previous studies on the interaction between bankruptcy prediction and the external audit information. …

Under the IFRS 9 impairment model, entities must estimate the PD (Probability of Default) for all financial assets (and …

financial distress as evidenced by bankruptcy. Moreover, they improve substantially a logit based credit metric when combined … successful to predict financial distress up to five years prior to bankruptcy. The model is consistent and robust for In …

životne sredine.The goal of this paper is to emphasize the bankruptcy process and financial reporting since these aspects of … examples of bankruptcy procedures in domestic and foreign businesses that as a result had an impact on environmental pollution …

conservative accounting prior to default have significantly higher recovery rates and shorter duration of bankruptcy resolution …. Moreover, conservative firms are more likely to violate debt covenants prior to default and more timely to enter bankruptcy … bankruptcy. These results suggest accounting conservatism preserves creditor value conditional on default …

using, for the first time, post-IFRS UK data; and investigate the distributional properties of model efficacy. We find that …

the years 2012 to 2017, which declared liquidation bankruptcy, and their 25 healthy counterparts. The diagnosis of their …