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Advanced Search Results For "BANKRUPTCY"

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Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction.

Publication Type: Academic Journal

Source(s): PloS one [PLoS One] 2023 Jan 17; Vol. 18 (1), pp. e0280384. Date of Electronic Publication: 2023 Jan 17 (Print Publication: 2023).


Abstract: The aim of this article is to answer the question whether the unreliability of the Altman bankruptcy prediction model may be caused by manipulations in financial statements. Our study was carried out on a group of 369 bankrupt Polish companies, with th...

The Nexus between Smart Sensors and the Bankruptcy Protection of SMEs.

Publication Type: Academic Journal

Source(s): Sensors (Basel, Switzerland) [Sensors (Basel)] 2022 Nov 10; Vol. 22 (22). Date of Electronic Publication: 2022 Nov 10.

Abstract: Transportation, logistics, storage, and many other sectors provide a wide space for applying Industry 4.0. This era, with its components, represents the equipment necessary to obtain a unique competitive advantage. Being smart through sensors, big data...

China's practical wisdom: Assumption of liability for endangering public health in bankruptcy proceedings-A case study of the Changchun Changsheng Biotechnology vaccine incident and the Johnson & Johnson baby powder incident.

Publication Type: Academic Journal

Source(s): Frontiers in public health [Front Public Health] 2022 Nov 09; Vol. 10, pp. 1003330. Date of Electronic Publication: 2022 Nov 09 (Print Publication: 2022).


Abstract: The assumption of liability for endangering public health has always been a legislative challenge in bankruptcy proceedings. Although it has been theoretically proven that the tort creditor should hold a position higher than that of unsecured creditors...

Liquidation, Bailout, and Bail-In: Insolvency Resolution Mechanisms and Bank Lending.

Publication Type: Academic Journal

Source(s): Journal of Financial & Quantitative Analysis. Feb2023, Vol. 58 Issue 1, p175-216. 42p.

Abstract: We present a dynamic, continuous-time model in which risk averse inside equityholders set a bank's lending, payout, and financing policies, and the exposure of bank assets to crashes. We examine whether bailouts encourage excessive lending and risk tak...

Further Analyses and Robustness Checks Addendum to: "Accounting Conservatism and Bankruptcy Risk".

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jan2023, Vol. 38 Issue 1, p211-219. 9p. 3 Charts.

Abstract: Alternative Estimation Methods - Documenting that the reported relationship between accounting conservatism and bankruptcy risk is robust to alternative methods for estimating bankruptcy risk and bankruptcy risk components. By increasing bankruptcy ris...

How does the leniency of personal bankruptcy law affect entrepreneurship in EU countries?

Publication Type: Academic Journal

Source(s): PloS one [PLoS One] 2022 Jul 28; Vol. 17 (7), pp. e0272025. Date of Electronic Publication: 2022 Jul 28 (Print Publication: 2022).

Abstract: Several studies examined how some characteristics of personal bankruptcy laws influenced entrepreneurial developments during the last two decades. Our main objective is to analyze the association between self-employment and the leniency of the personal...

A Negative Pledge as an Alternative Solution to Achieve the Pari Passu Pro-Rata Parte Principle.

Publication Type: Academic Journal

Source(s): International Journal of Sustainable Development & Planning. Jan2023, Vol. 18 Issue 1, p265-274. 10p.


Abstract: The relationship between creditors and debtors is unique. Creditors need debtors as customers and bind them in credit agreements. Creditors tend to be suspicious of debtors as debtors selectively disclose information. This relationship follows the agen...


Publication Type: Academic Journal

Source(s): Journal of Social Research. 2022, Vol. 1 Issue 12, p544-556. 13p.

Abstract: Latar Belakang: kepailitan debitur perorangan akan menjadi permasalahan yang menarik jika debitur perseorangan tersebut terikat dalam perkawinan yang sah. Tentunya akan mebawa akibat hukum tertentu baik terhadap suami atau isteri dari debitur yang pail...


Publication Type: Academic Journal

Source(s): Journal of Public Administration, Finance & Law. 2022, Issue 26, p63-77. 15p.

Abstract: This study is based on a meta-analysis of 64 studies in bankruptcy prediction using machine learning. The data on these studies was collected on six levels: algorithms, data balance, variable categories, variables types, industry, and region. The aim o...

Vegetative cycle and bankruptcy predictors of agricultural firms.

Publication Type: Academic Journal

Source(s): Agricultural Economics / Zemedelska Ekonomika. 2022, Vol. 68 Issue 12, p445-454. 14p.

Abstract: The characterisation of agricultural activity depends on what firms produce. In this article, we introduce the importance of the vegetative cycle in the prediction of bankruptcy of agricultural firms, analysing the financial ratios proposed by the clas...