Results 121 to 130 of about 1,378 (255)
Predicting Bankruptcy with Machine Learning Models
, 2022 This thesis explores the predictive power of different machine learning algorithms in Swedish firm defaults. Both firm-specific variables and macroeconomic variables are used to calculate the estimated probabilities of firm default. Four different algorithms are used to predict default; Random Forest, Adaboost, Feed Forward Neural Network and Long ...
openaire +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
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
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &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
DS-ARO: a multi-strategy improved artificial rabbits optimization algorithm for global optimization and corporate bankruptcy prediction. [PDF]
Sci RepBai X, Li Y.
europepmc +1 more source
Brand Capital and Leverage Adjustments
Accounting &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
Enhancing corporate bankruptcy prediction and customer relationship sustainability through CNN-based financial feature transformation. [PDF]
Sci RepShahbazi A +5 more
europepmc +1 more source
Accounting &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
A thinking innovation strategy based Northern goshawk optimizer enhanced extreme learning machine for bankruptcy prediction problems. [PDF]
Sci RepJiang K, Zhao X, Li Y, Chen B.
europepmc +1 more source
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source