search query: @indexterm COMPANY REPORTS / total: 363
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| Author: | Laitinen, E. |
| Title: | The use of information contained in annual reports and prediction of small business failures |
| Journal: | International Review of Financial Analysis
1993 : VOL. 2:3, p. 155-176 |
| Index terms: | INFORMATION COMPANY REPORTS SMALL BUSINESS |
| Language: | eng |
| Abstract: | The purpose of the study is to investigate whether nonfinancial information published in annual reports is useful in predicting small business failures in Finland. Empirical data include 11 financial variables and 29 nonfinancial variables from a small sample of failed Finnish limited firms and their nonfailed counterparts. In general, preliminary empirical evidence shows that annual report information combined with financial variables may be useful in failure prediction. |
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