Results 141 to 150 of about 1,697,709 (296)
A bibliometric study on intelligent techniques of bankruptcy prediction for corporate firms. [PDF]
Heliyon, 2019 Shi Y, Li X.
europepmc +1 more source
Bankruptcy and small business - lessons from the US and recent reforms [PDF]
Konkurs, Klein- und Mittelunternehmen, Insolvenzrecht, Rechtsreform, Vereinigte Staaten, Bankruptcy, Small and medium-sized enterprises, Bankruptcy law, Legal reform, United ...
Michelle White
core
Contemporary Accounting Research, EarlyView.ABSTRACT We examine whether PCAOB inspection deficiencies related to management review controls (MRCs) affect financial reporting decisions. Using the goodwill impairment setting, we find that firms are more likely to record goodwill impairments when their auditors have received more PCAOB inspection deficiencies related to goodwill MRCs.
Kenneth L. Bills +2 more
wiley +1 more source
Correction: A Global Model for Bankruptcy Prediction. [PDF]
PLoS One, 2018 Alaminos D +2 more
europepmc +1 more source
Bankruptcy prediction in Latvian startups
Bakalaura darba tēma ir Bankrota prognozēšana Latvijas jaunuzņēmumos. Bakalaura darba mērķis veikt izpēti par bankrotu prognozēšanu un datu analīzi Latvijas jaunuzņēmumos, identificēt piemērotākos bankrota prognozēšanas modeļus un izstrādāt ...
Ermansone, Elīza
core
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
The law of AI knowledge distillation
American Business Law Journal, EarlyView.Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley +1 more source
Investment centre manager's multiperiod fairness perceptions and intertemporal dependency
Accounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley +1 more source
Bankruptcy Resolution in Japan: Civil Rehabilitation vs. Corporate Reorganization [PDF]
I present evidence on recent bankruptcy resolution and bankruptcy reform in Japan. Prior to bankruptcy, bank lenders are less likely to intervene than they did before.
Peng Xu
core
The effect of CEO adverse professional experience on management forecast pessimism
Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo +2 more
wiley +1 more source