Essays about: "O-score"

Showing result 1 - 5 of 7 essays containing the word O-score.

  1. 1. Research and Development Spending in Bankruptcy Prediction: Examining an Adjusted Ohlson O-score Model

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Greta Grunewald; Sara Lunning; [2021]
    Keywords : Bankruptcy Prediction; Research and Development R D ; Ohlson O-score Model; Generally Accepted Accounting Principles GAAP ; Conservative Accounting;

    Abstract : This thesis investigates whether bankruptcy prediction applying the Ohlson O-score model can be enhanced by modifying accounting variables associated with research and development (R&D) spending. To examine this, we study the expected risk of bankruptcy and R&D intensity among listed firms in the United States from 1990 to 2019. READ MORE

  2. 2. Who Saw It Coming?: The Efficacy of Bankruptcy Prediction Models on Private Retail Firms

    University essay from Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

    Author : Edvin Lindhout; Erik Larsson; [2021]
    Keywords : Bankruptcy; Private Firms; Retail; Sensitivity; Capitalization of Leases;

    Abstract : Bankruptcy is never considered a desired outcome, and methods of predicting it have received extensive attention during the past decades. However, as a consequence of weak academic interest and peculiar financial profiles, retail bankruptcy prediction remains rather unexplored. READ MORE

  3. 3. Financial Distress and Governance Structure

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Joran Poortstra; Dawid Marton; [2019]
    Keywords : financial distress; corporate governance; Altman Z-score; Ohlson O-score; Zmijewski score; Business and Economics;

    Abstract : Topics of financial distress and corporate governance structure have attracted many researchers before. However, no one combined the three distress models of Altman (1968), Ohlson (1980) and Zmijewski (1984) with corporate governance variables. READ MORE

  4. 4. Reverse Robin Hood. A Swedish Assessment of the Distress Puzzle

    University essay from Göteborgs universitet/Graduate School

    Author : Caroline Robertsson; Emil Jangvik; [2017-07-25]
    Keywords : Financial distress; Z-score; O-score; Portfolio analysis; Distress Puzzle; Asset pricing; Corporate Finance; Distress Risk; Logit analysis;

    Abstract : This research adopts some of the most well-known models to predict financial distress to be able to investigate whether firms with higher probability to default and thereby incorporating more risk do provide investors with a higher return in the Swedish market. We create portfolios sorted on the predicted probability of the financial distress and subsequently perform a portfolio analysis to investigate the risk return relationship. READ MORE

  5. 5. Absolute & Relative Credit Quality Assessment

    University essay from Lunds universitet/Matematisk statistik

    Author : Mattias Karlsson; Svante Dieden Sandell; [2016]
    Keywords : Credit Quality Assessment; Default Bankruptcy Prediction; Altman Z-score; Ohlson O-score; Logistic Regression; Rare-Event Bias Correction.; Mathematics and Statistics;

    Abstract : The lack of availability and relevance of both credit ratings and traded market instruments, forces nancial institutions to nd alternative ways to validate the credit qualities of their counterparties. To address this issue, existing bankruptcy prediction models are evaluated and re-estimated. READ MORE