Results 151 to 160 of about 1,697,709 (296)

Self-adaptive MOEA feature selection for classification of bankruptcy prediction data. [PDF]

open access: yesScientificWorldJournal, 2014
Gaspar-Cunha A   +3 more
europepmc   +1 more source

Alternative Data for Restaurant Bankruptcy Prediction

open access: yesSwiss Journal of Economics and Statistics
Abstract The restaurant industry has a high failure rate and predicting restaurant bankruptcy is an important task to mitigate economic losses. Restaurant consumer review data contains rich information and influences future restaurant demand.
openaire   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton   +2 more
wiley   +1 more source

Brand Capital and Leverage Adjustments

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using a sample of U.S. firm‐year observations, we document a positive association between brand capital and the speed of leverage adjustment. This relationship is stronger among firms that exhibit greater opacity in their information disclosure, weaker governance, and more rigid financial constraints.
Tongxia Li, Chun Lu, Lei Xu, Bo Yu
wiley   +1 more source

A Journey From the GFC to the COVID‐19 Pandemic: Does Corporate Leaders' Learning in One Crisis Matter in Another?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine whether executives' and directors' collective learning from the Global Financial Crisis (GFC) enhanced firm resilience during the COVID‐19 crisis. Drawing on learning transfer theory, we argue that knowledge acquired during one crisis influences subsequent corporate policies and outcomes. Using a sample of U.S.
Md Reiazul Haque   +3 more
wiley   +1 more source

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