Results 61 to 70 of about 13,793,336 (124)

ANALISIS POTENSI KEBANGKRUTAN PERUSAHAAN DENGAN MODEL ALTMAN Z-SCORE DAN MODEL ZMIJEWSKI [PDF]

, 2022
ini bertujuan untuk menganalisis potensi kebangkrutan dengan Model Altman Z-Score dan Model Zmijewski (Perusahaan properties dan real estate yang terdaftar di BEI tahun 2017-2021).
Khofifah Puji Utami, .
core   +1 more source

Islamic Social Reporting and Financial Distress In List of Sharia Securities

Iqtishadia, 2020
The number of sharia-approved companies in the Indonesia Stock Exchange is growing rapidly. It is important to see how the social performance of these companies, using Islamic Social Reporting Index (ISR Index).
Utari Evy Cahyani, Misnen Ardiansyah, Sunaryati Sunaryati   +2 more
doaj   +1 more source

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

Analysis of financial difficulties in financial management with ALTMAN Z-SCORE, ZMIJEWSKI, and SPRINGATE models in small textile and apparel companies. Listed on the Indonesia Stock Exchange

Accounting and Management Journal
Financial difficulties are the first step experienced by a company in the bankruptcy process. If the company fails, many parties are harmed. Therefore, it is necessary to conduct an analysis of financial problems or difficulties that can provide early ...
Masno Marjohan
doaj   +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

ANALISIS POTENSI FINANCIAL DISTRESS PADA BANK UMUM SYARIAH DI INDONESIA BERDASARKAN MODEL ZMIJEWSKI PERIODE 2016-2020 [PDF]

, 2022
ABSTRAK Pada penelitian ini bertujuan untuk mengetahui potensi financial distress pada perusahaan bank syariah yang telah terdaftar pada Otoritas Jasa Keuangan (OJK) periode 2016-2020.
Nurohman, Yulfan Arif, CHASANAH, ALFIAH NUR   +1 more
core  

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

Analisis Komparasi Model Altman Z-Score, Springate, Zmijewski terhadap Potensi Financial Distress pada UMKM [PDF]

Tujuan dari penelitian ini adalah untuk menentukan tingkat akurasi model Altman Z-score, Springate dan Zmijewski dalam memprediksi kesulitan keuangan pada usaha kecil. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif.
Alfian, Nurul, Rohmaniyah, Rohmaniyah
core   +1 more source

Model Prediksi Kebangkrutan Dengan Menggunakan Model Altman Z-Score Dan Model Zmijewski X-Score (Studi Pada Perusahaan Transportasi Yang Terdaftar Di Bei) [PDF]

, 2015
This study aims to prediction the status of the bankruptcy of the most appropriate on transportation companies listed in Indonesia Stock Exchange by using Altman z-score method and Zmijewski x-score method.
Purnamasari, Intan
core   +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