Results 71 to 80 of about 1,378 (255)

Neuro-fuzzy modeling in bankruptcy prediction

Yugoslav Journal of Operations Research, 2003
For the past 30 years the problem of bankruptcy prediction had been thoroughly studied. From the paper of Altman in 1968 to the recent papers in the '90s, the progress of prediction accuracy was not satisfactory. This paper investigates an alternative modeling of the system (firm), combining neural networks and fuzzy controllers, i.e. using neuro-fuzzy
Vlachos D., Tolias Y.A.
openaire   +2 more sources

Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed, Walid Ben‐Amar, Yang Stephanie Liu   +2 more
wiley   +1 more source

Bankruptcy prediction by generalized additive models [PDF]

Applied Stochastic Models in Business and Industry, 2006
AbstractWe compare several accounting‐based models for bankruptcy prediction. The models are developed and tested on large data sets containing annual financial statements for Norwegian limited liability firms. Out‐of‐sample and out‐of‐time validation shows that generalized additive models significantly outperform popular models like linear ...
openaire   +1 more source

Intersecting Structures and Gendered Perceptions in Entrepreneurship: A Life‐Course Comparison of Institutional Inclusivity in Italy and the United Kingdom

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using Global Entrepreneurship Monitor (GEM) 2024 data for Italy and the United Kingdom, this study examines how gender gaps in entrepreneurial perceptions, measured as perceived entrepreneurial skills and fear of failure, vary across age and education within contrasting institutional regimes.
Giusy Sica, Chiara Spiniello, Maria Palazzo, Alessandra Micozzi, Giovanna Truda   +4 more
wiley   +1 more source

Translating Sustainable Development Goals‐Oriented Business Practices Into Sustainable Development: Practice Maturity, Managerial Gender, and Organizational Results

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite growing interest in SDG‐oriented business practices, limited attention has been paid to how practice maturity and managerial gender jointly shape the translation of sustainability initiatives into Sustainable Development and organizational results.
Juan Antonio Giménez Espín, Isabel María Martínez Conesa, Pedro Antonio Martín Cervantes   +2 more
wiley   +1 more source

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen, Chao Li, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

Corporate Bankruptcy Prediction Models: A Comparative Study for the Construction Sector in Greece

Computation
This study focuses on testing the efficiency of alternative bankruptcy prediction models (Altman, Ohlson, Zmijewski) and on assessing the possible reasons that led to the confirmation or not of the prevailing model.
Kanellos Toudas, Stefanos Archontakis, Paraskevi Boufounou   +2 more
doaj   +1 more source

On Unbalanced Sampling in Bankruptcy Prediction

International Journal of Financial Studies, 2019
The paper discusses methodological topics of bankruptcy prediction modelling—unbalanced sampling, sample bias, and unbiased predictions of bankruptcy.
Marek Gruszczyński
doaj   +1 more source

Predictive Analytics: A Review of Bankruptcy Prediction Models

International Journal For Multidisciplinary Research
This paper reviews some of the most accurate bankruptcy prediction models. Four bankruptcy prediction models have been examined deeply which are, The Altman Model (1968), The Ohlson Model(1980), The Zmijewski Model(1984) and The Springate Model (1978).
Guruansh singh -, Rachit mahajan -
openaire   +1 more source