Can earnings management information improve bankruptcy prediction models?

DOI10.1007/S10479-021-04183-0MaRDI QIDQ2070698zbMATH OpenOpenAlexFDO

Authors Eric Séverin, David Veganzones

Publication date 24 January 2022

Published in Annals of Operations Research (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1007/s10479-021-04183-0

zbMATH Keywords

bankruptcy prediction modelscorporate financeearnings management

Mathematics Subject Classification ID

Applications of statistics to actuarial sciences and financial mathematics (62P05) Learning and adaptive systems in artificial intelligence (68T05) Management decision making, including multiple objectives (90B50) Credit risk (91G40) Statistical methods; risk measures (91G70)

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Cites work

• 10.1162/153244303322753616
• An out-of-sample evaluation framework for DEA with application in bankruptcy prediction
• Bankruptcy prediction using terminal failure processes
• Comparative analysis of artificial neural network models: Application in bankruptcy prediction
• Firm credit risk evaluation: a series two-stage DEA modeling framework
• Forecasting bankruptcy using biclustering and neural network-based ensembles
• Forecasting financial failure using a Kohonen map: a comparative study to improve model stability over time

Cited in

(6)

• The detection of earnings manipulation: the three-phase cutting plane algorithm using mathematical programming
• FALSE FINANCIAL STATEMENTS: CHARACTERISTICS OF CHINA'S LISTED COMPANIES AND CART DETECTING APPROACH
• A study of the asymmetry of the value relevance of accounting earnings
• Websites' data: a new asset for enhancing credit risk modeling
• Improving data efficiency for analyzing global exchange rate fluctuations based on nonlinear causal network-based clustering
• Empirical investigation of the ability of sensitivity of stock prices to earnings news in predicting earnings management and management forecast errors

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