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  • 1
    Electronic Resource
    Electronic Resource
    INCOME SMOOTHING BY ECONOMY SECTOR (1990)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 17 (1990), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1990.tb00569.x
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  • 2
    Electronic Resource
    Electronic Resource
    ON LINEAR DISCRIMINATION WITH ACCOUNTING RATIOS (1984)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 11 (1984), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Much research in Accounting and Finance is concerned with using the linear discriminant function (LDF) to model accounting-based ratios to predict financial events and other variables. Little attention has been given to the conditions under which the model is optimal, and to any resultant biases in model output associated with accounting ratios that do not meet optimality. This study lists conditions for LDF optimality, and discusses the potential problems when accounting numbers do not meet such conditions. This knowledge is extended by reported results of an empirical study which show that the cross-sectional properties of some ratios arr not temporally stable. Finally, suggestions are offered to improve modeling efforts.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1984.tb00767.x
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  • 3
    Electronic Resource
    Electronic Resource
    AN EXPLORATION INTO BANKRUPTCY DISCRIMINANT MODEL SENSITIVITY (1983)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 10 (1983), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Prediction has been a central theme in much of the accounting research and theory construction and verification over the past decade. Largely ignored in such studies has been consideration of the statistical properties of accounting measures, particularly as related to the effects of those properties on the signals from prediction models that use accounting measures as inputs. This study was designed to provide preliminary insight into the magnitude of the effects of this omission, and a bankruptcy prediction model was selected to facilitate the analysis. Results indicate that the linear discriminant model (as applied to prediction of failure) is sensitive to departures of inputdata distributions from multivariate normal.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1983.tb00423.x
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  • 4
    Electronic Resource
    Electronic Resource
    The Impact of Recession on the Prediction of Corporate Failure (1998)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Journal of business finance & accounting 25 (1998), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: In this paper, we hypothesize that recessionary business cycles can contribute to corporate failure. Specifically, we test for a relationship between failure and (1) knowledge that failure occurred during a recession and (2) knowledge that the predictor variables were measured during a recession. We are able to show that accounting-based logistic regression models used to predict corporate failure are sensitive to the occurrence of a recession. Furthermore, our results indicate that such models are sensitive to knowledge that the predictor variables were generated during a recession and to knowledge that failure ultimately occurred during a recession.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-5957.00182
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