Auditor reporting on going-concern-related uncertainties remains one of the most
challenging issues faced by external auditors. Business owners, market participants and …

Ratio type financial indicators are the most popular explanatory variables in bankruptcy
prediction models. These measures often exhibit heavily skewed distribution because of the …

Purpose The authors develop a framework to build an early warning mechanism in detecting
financial deterioration of Chinese companies. Many studies in the financial distress and …

Reporting on going-concern-related uncertainties remains one of the most challenging
issues faced by external auditors. Even though professional standards do not hold external …

Loan prediction is one of the most important and most prominent research areas in the field
of banking and insurance sectors. In the modern environment identifying and analyzing the …

Opini audit going concern akan menyebabkan menurunnya kepercayaan publik dan
bahkan mungkin akan mempercepat perusahaan mengalami kebangkrutan sebagaimana …

Islamic insurance is an Islamic financial service that guarantees a participant's life, health,
education, asset, and business. Some of them experienced a decline in their financial …

We investigate the extent to which small businesses adjust their capital structures to target
levels when their leverage increases substantially during a financial crisis. We examine …

Purpose–The main purpose of this research is to empirically investigate the relationship
between bankruptcy risk, intellectual capital (IC) and its components for listed companies in …

Voluntary terminations of life insurance policies mean customer churns that usually lead to
losses. Accurate predictions of voluntary terminations facilitate churn management, the …