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| Author: | Dhumale, R. |
| Title: | Earnings retention as a specification mechanism in logistic bankruptcy models: A test of the free cash flow theory |
| Journal: | Journal of Business Finance and Accounting
1998 : SEP-OCT, VOL. 25:7-8, p. 1005-1023 |
| Index terms: | BANKRUPTCY COMPANIES EARNINGS FORECASTING |
| Language: | eng |
| Abstract: | The applicability of earnings retention as a specification mechanism to improve forecasting methods in corporate bankruptcy, is explored in this paper, combining lessons from Jensen's free cash flow theory with a logistic model of bankruptcy to improve forecasting accuracy. |
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