Companies in the biotechnology industry face major challenges in developing and
commercializing new products. Focusing on publicly traded biotechnology firms that are not …

In many high technology industries, strategic alliances have become important for improving
a firm's financial performance by providing knowledge that can be used to develop the …

This study investigates if and how the use of the retroactive method to account for a
mandatory accounting change affects a firm's measurement and recognition choices. We …

This research proposes a prediction model of multistage financial distress (MSFD) after
considering contextual and methodological issues regarding sampling, feature and model …

This paper contributes to our understanding of the behavior of financial ratios by means of a
hierarchical Bayesian analysis of the partial adjustment model of financial ratios presented …

The purpose of this article is to evaluate and critique models of bankruptcy/recovery risk.
Almost all existing bankruptcy/recovery prediction models are inaccurate, and given the …

In traditional financial analysis discriminant analyses with statistic methods are considered
as primary and widely applied corporate credit rating bases in which human impact plays an …

The increasing intensity of global competition has led organizations to utilize various types
of performance measurement tools for improving the quality of their products and services …

This paper studies the trade credit policy of firms for a sample of Jordanian listed firms in the
period 2000–2014. In addition, this paper tests whether the accounts receivable decisions …

Recent research into corporate finances has found that the financial decisions of peer
companies are related. Companies tend to “kept an eye” on the decisions of other peer …