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Found 5 essays matching the above criteria.

  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

  3. 2. 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. 3. 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

  5. 4. Predicting Successful Corporate Reorganizations Using Financial Measures

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Adam Janson; Karl Johannisson; Sebastian Krämbring; [2016]
    Keywords : Corporate Reorganization; Corporate Reconstruction; Bankruptcy; Ohlson’s O-score; Financial Modeling; Financial Distress; Business and Economics;

    Abstract : .... READ MORE

  6. 5. Prediction of Financial Distress among Swedish Listed Companies - A Study of Ohlson's O-score and an alteration of the model using Swedish data

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

    Author : Niklas Alyhr; Mattias Holmberg; [2012]
    Keywords : Bankruptcy; Financial distress; Prediction model; Audit report; O-score;

    Abstract : The prediction of bankruptcy and financial distress related to companies has interested many researchers and two of the more notable published contributions are attributable to Altman (1968) and Ohlson (1980). As the studies within this field of research are many, few can be been related to Swedish listed companies. READ MORE