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Comprehensive Model of Bankruptcy and Forensic Accounting
Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy.
Eka Wirajuang Daurrohmah +3 more
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Neural Networks in Bankruptcy Prediction - A Comparative Study on the Basis of the First Hungarian Bankruptcy Model [PDF]
The article attempts to answer the question whether or not the latest bankruptcy prediction techniques are more reliable than traditional mathematical–statistical ones in Hungary.
Virág, Miklós +3 more
core +1 more source
Today the bankruptcy institution develops dynamically under the influence of various factors. This is required the formation of the universal goals of the bankruptcy institution with considering of features of the current socio-economic development.
E. P. KOCHETKOV
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The corporate bankruptcy decision [PDF]
Economic theory suggests that bankruptcy should serve as a screening process designed to eliminate only those firms that are economically inefficient and whose resources could be better used in some other activity. However, firms typically file for bankruptcy voluntarily.
openaire +1 more source
Causing (fake) bankruptcy [PDF]
The importance of recognizing and regulating bankruptcy institutes was first recognized in England in the sixteenth century. His main aim was to establish a fair relationship between creditors.
Stanković Sanja M., Lazić Dragana B.
doaj
Liquidation of the Bankruptcy Estate in Poland
The purpose of this study is to present the general principles and general issues of liquidation of the bankruptcy estate under Polish law. It should be stressed that liquidation of the bankruptcy estate is intended to satisfy the creditors of the ...
Rafał Adamus
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Stochastic bankruptcy games [PDF]
Uncertain cooperative games with transferable utility are defined as an extension of cooperative games with transferable utility. Correspondingly, the notion of weak sequential core is defined. Stochastic bankruptcy games are cast in this framework and it is proved that several allocation rules from the literature do not belong to the weak sequential ...
Helga Habis, P. Jean-Jacques Herings
openaire +5 more sources
ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
wiley +1 more source
The role of venture‐financed startups in innovation for US agriculture
Abstract To evaluate the role played by startup companies in the innovation ecosystem of US agriculture, we compile a unique dataset of 6024 new entrants founded 1987–2019 that details their financing lifecycles, annual economic performance, and patenting activities.
Gregory D. Graff +2 more
wiley +1 more source
The Representation of Creditors’ Interests in Appointing a Bankruptcy Administrator
This article analyzes the representation of creditors’ interests in appointing a bankruptcy administrator and issues related to it. First of all, the aims of bankruptcy and various competing interests in the bankruptcy proceedings are evaluated.
Lina Dzindzelėtaitė-Šaltė
doaj +1 more source

