Banks as one of the most important and crucial economic sectors in each country play a
significant role in economic growth and development and they face various risks one of …

Examining the theoretical foundations of earnings management shows that companies have
stronger incentive to use earnings management at the pre-bankruptcy stage. Consequently …

Banks as the largest financial intermediaries play a vital role in collecting savings and
directing them toward manufacturing activities. Hence, assets and liabilities management is …

Bu araştırmanın amacı, küresel finansal krizin muhasebe ihtiyatlılığı üzerine etkisinin
incelenmesidir. Bu doğrultuda 2005-2012 yılları arasında Borsa İstanbul'da işlem gören …

The facility interest rate is one of the most important macroeconomic variables. The bank
facility interest rate is associated with other macro-economic variables, one of which is the …

One of the main demands of investors (depositors and shareholders) of banks is
transparency. However, in addition to the requirements for meeting this demand, measuring …

Global conditions are worsening due to the emergence of a new virus that is dangerous and
deadly. With conditions that are increasingly declining, causing the company to experience …

From machine learning perspective, the problem of predicting financial distress is
challenging because the distribution of the classes is extremely imbalanced. The goal of this …

Since the seismic behavior of the earth's energy (which follows from the power law
distribution) can be similarly seen in the energy realized by the stock markets, in this paper …

So far, distress prediction models have been based on balanced, such sampling is not
consistent with the reality of the statistical community of companies. If the data are balanced …