Results 71 to 80 of about 2,653 (145)

Implicit Promises and the Timing of Defined‐Benefit Pension Plan Freezes

Financial Management, Volume 55, Issue 1, Page 3-27, Spring 2026.
ABSTRACT Firms time defined‐benefit (DB) plan freezes after CEO turnovers to protect CEO retirement benefits from cost cuts affecting the wider workforce. We document a significant increase in voluntary CEO turnovers just before the freeze, without notable post‐freeze changes.
Zacharias Petrou, Adamos Vlittis
wiley   +1 more source

ANALISIS PREDIKTOR DELISTING TERBAIK ANTARA MODEL ALTMAN Z-SCORE MODIFIKASI, SPRINGATE, DAN ZMIJEWSKI [PDF]

, 2016
The purpose of this study is to figure out the best delisting predictors of Altman Z-Score, Springate and Zmijewski model of modification. The objects of this study are a number of delisted companies that trade shares (delisted) in Indonesian Stock ...
RACHMANIA, FADILAH BENITA
core   +1 more source

ANALISIS POTENSI FINANCIAL DISTRESS BANK UMUM SYARIAH DI INDONESIA DENGAN MODEL ZMIJEWSKI [PDF]

, 2022
Skripsi dengan judul “Analisis Potensi Financial Distress Bank Umum Syariah di Indonesia dengan Model Zmijewski”, yang ditulis oleh Nur Azrin Yuliani, NIM. 12401183019, pembimbing Bapak Dr. Deny Yudiantoro, S.A.P., M.M. Latarbelakang penelitian ini yakni
NUR AZRIN YULIANI, 12401183019
core   +1 more source

Practical Expedients—A Valid Tool in IFRS Standard‐setting?

Abacus, Volume 61, Issue 4, Page 1052-1109, December 2025.
The International Accounting Standards Board (IASB) has introduced simplified accounting choices, so‐called ‘practical expedients’, in International Financial Reporting Standards (IFRS). These practical expedients permit preparers to deviate from IFRS principles when accounting for economic events.
Niclas Hellman, Heidi Hiltunen, Johanna Lindegren, Milda Tylaite   +3 more
wiley   +1 more source

FINANCIAL DISTRESS ANALYSIS USING ALTMAN AND ZMIJEWSKI ON TOURISM INDUSTRY

Kajian Akuntansi
This study examines financial distress scenarios in the tourism and recreation industry using the Altman Z-score and Zmijewski X-Score methodologies. Employing a quantitative descriptive research approach with purposive sampling, the study analyzes 12 publicly listed companies on the Indonesia Stock Exchange from 2019 to 2022. The results indicate that
Rivald Fathur Ghaffary Lenggo Ginta, null Handri   +1 more
openaire   +1 more source

The Price of Control: Pandemic Lockdowns and Perceived Earnings Quality

Accounting &Finance, Volume 65, Issue 4, Page 3291-3309, December 2025.
ABSTRACT In this study, we investigate whether investors perceived earnings quality to be impaired by lockdown policies implemented to control the spread of COVID‐19. Using a sample of American Depositary Receipts (ADR) firms, we find that investors perceived earnings quality to be adversely impacted as the lockdown period lengthened.
Lin‐Hui Yu, Yan‐Yu Chou, Rong‐Ruey Duh, Jengfang Chen   +3 more
wiley   +1 more source

Valorization of Eco‐Friendly Nanochitosan Particles on the Production of Low‐Sodium Smoked Fish Products

Food Bioengineering, Volume 4, Issue 3, Page 351-364, September 2025.
ABSTRACT Smoked fish products are widely consumed; however, they often contain high sodium levels (up to 4 g NaCl/100 g), which are associated with an increased risk of hypertension and cardiovascular diseases. Therefore, developing low‐sodium alternatives without compromising product quality and safety has become an urgent public health priority ...
Marwa A. Sheir, Nesrin S. Mohammed, Hesham F. Amin, Khaled Y. Farroh   +3 more
wiley   +1 more source

Bankruptcy Prediction, Financial Distress and Corporate Life Cycle: Case Study of Central European Enterprises

Administrative Sciences
Businesses are influenced by the cyclical nature of economic development and distinct stages in the corporate life cycle. Accurate early-warning mechanisms are crucial to mitigating bankruptcy risk, enabling timely rescue measures.
Lucia Michalkova, Olga Ponisciakova
doaj   +1 more source

Hybrid Until the End? Predicting Financial Vulnerability in Hybrid Purpose Organizations

Nonprofit Management and Leadership, Volume 36, Issue 1, Page 147-155, Fall 2025.
ABSTRACT This study modifies the traditional nonprofit and for‐profit measures of predicting organizational closure to fit the Italian social cooperative. Using logistic regression, we find the hybridity of the corporate form reflected in the ideal predictors of vulnerability.
Elizabeth A. M. Searing, Alessandro Montrone, Simone Poledrini   +2 more
wiley   +1 more source

Analysis of the Altman, Springate, Zmijewski, and Grover Methods in Predicting Bankruptcy in Retail Electronics Sub Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period

Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi
Companies with good financial conditions are able to maintain the stability of their operational activities so that profits can increase so that the company avoids the possibility of bankruptcy.
Arif Hartono, Wahyu Riskina Dita, Ika Farida Ulfah   +2 more
doaj   +1 more source