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| Author: | Falbo, P. |
| Title: | Credit-scoring by enlarged discriminant models |
| Journal: | Omega
1991 : APR, VOL. 19:4, p. 275-289 |
| Index terms: | INFORMATION ECONOMICS BALANCE SHEETS BANKRUPTCY CREDIT RATIONING MODELS FINANCIAL ACCOUNTING |
| Language: | eng |
| Abstract: | Information in all contexts should be regarded as a scarce and valuable resource. However, a large part of the research devoted to the application of Discriminant Analysis techniques to give early warning of bankruptcy has only partially used balance sheets information, as discriminatory variables typically consisted of single year financial informations. Balance sheet data, in addition to traditional ratios, give some information whose potential has not been satisfactorily analyzed. In this paper, historical series of balance sheets ratios have been evaluated according to their own trend and stability. This extended the credit-scoring model. |
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