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| Tekijä: | Charitou, A. Neophytou, E. Charalambous, C. |
| Otsikko: | Predicting corporate failure: empirical evidence for the UK |
| Lehti: | European Accounting Review
2004 : VOL. 13:3, p. 465-497 |
| Asiasana: | Accounting Bankruptcy United Kingdom |
| Kieli: | eng |
| Tiivistelmä: | This study examines the prediction of financial distress through the incremental information content of operating cash flows of UK public industrial firms. The final models are validated using an out-of-sample-period ex-ante test and the Lachenbruch jackknife procedure. The models can be used to assist investors, creditors, managers, auditors and regulatory agencies to predict the probability of business failure. |
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