This paper examines the ability of audit report disclosures to explain the causes of business
failure. Despite incremental interest in organizational failure, much of the existing literature …

Despite the number of studies on bankruptcy prediction using financial ratios, very little is
known about how external audit information can contribute to anticipating financial distress …

Este estudio investiga el rol de los stakeholders en situaciones de fracaso empresarial. En
concreto, analiza qué stakeholders primarios tienen impacto en la probabilidad de fracaso …

This paper proposes a two-period model to examine which bankruptcy procedure is better
for both the debtor and creditor when insolvency happens. Our theoretical model depicts …

Insolvent firms usually file for formal bankruptcy protection under either liquidation or
reorganization. Reorganization aims to save viable failing firms whereas liquidation focuses …

The study assesses the use of non‐financial information in predicting financial distress in
private companies by developing credit risk models tailored to Italian private companies …

«Zombification» et «faillite», deux mots qui sonnent la fin d'un projet ou d'une entreprise.
Ces deux termes à connotations négatives font pourtant bien partie du paysage permanent …

This PhD dissertation focuses on the analysis of external audit information published by
firms under financial distress in the year prior to begin an insolvency legal procedure. Along …

This study aims at examining the capability of audit report disclosures in predicting firm
failure in Ghana. An online survey was adopted in soliciting 337 responses from financial …

Em Portugal, desde a crise financeira, o número de PME que entram em insolvência é
bastante elevado e preocupante pelos impactos que causam na economia e na sociedade …