Essays about: "financial ratios and bankruptcy"

Showing result 6 - 10 of 12 essays containing the words financial ratios and bankruptcy.

1. 6. Goodwill and the Prediction of Bankruptcy

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

   Author : Lau Skovgaard Jörgensen; Johannes Mofors; [2013]
   Keywords : Bankruptcy prediction; goodwill; IFRS; Sweden;

   Abstract : This study investigates whether the transition to IFRS in Sweden with regards to goodwill impairment testing has affected bankruptcy prediction models based on accounting ratios. We compare data from reported IFRS financial statements with simulated Swedish GAAP data to determine the effect on the Skogsvik and Ohlson bankruptcy prediction models. READ MORE

3. 7. Bankruptcy Prediction with Financial Ratios - Examining Differences across Industries and Time

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : David Lundqvist; Jacob Strand; [2013]
   Keywords : Credit Risk; Bankruptcy Prediction Modeling; Logit Regression; Financial Ratios; Industry Differences; Business and Economics;

   Abstract : The purpose of this study is to examine how well different financial ratios can predict bankruptcy across industries and time. The study also examine whether including industry differences in a prediction model can increase its accuracy. READ MORE

4. 8. Going concern assumtion in a Swedish context -do auditors change their propensity to issue a going concern opinion in different stages of the business cycle?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Rebecka Alfredsson; Magnus Fransson; [2011-06-17]
   Keywords : Going concern; bankruptcy; business cycle; audit firm size and audit quality; bankruptcy prediction models;

   Abstract : Background To begin with, there has been a persistent public criticism of auditors in accounting scandals and of particular concern is their inability to forewarn the public of business failures, that is, no going concern opinion has been issued in the audit report. The implication here is that without having received a going concern opinion companies are filing for bankruptcy. READ MORE

5. 9. Bankruptcy and Financial Distress Prediction in the Mobile Telecom Industry

   University essay from Blekinge Tekniska Högskola/Sektionen för management

   Author : Bright Kpodoh; [2010]
   Keywords : Bankruptcy prediction models; Multivariate Discriminant Analysis; Financial Distress; Financial Ratio; Corporate Failure; Corporate Governance; Telecommunication Competition;

   Abstract : Background and Problem Discussion: Signs of eminent business failure are usually evident long before official bankruptcy of any form, be it re-organization or liquidation. A number of methods have been developed over the years to assess the financial health of corporations, either using financial ratios directly or using bankruptcy prediction models based on grounded financial theories and ratios. READ MORE

6. 10. Financial Rations as Bankruptcy Indicators: The case of Financially Distressed Firms in Sweden

   University essay from Göteborgs universitet/Graduate School

   Author : Gilbert Mbanwie; Ngam Edmond N.; [2009-08-21T13:52:16Z]
   Keywords : Financial Ratios; Bankruptcy Indicators; Financial Distress; Swedish Firms.;

   Abstract : Financial distress and corporate bankruptcy has been a common occurrence back into the century and of late has witnessed a multiplier effect in the global market; firms are running short of cash flows to meet up not only with their debt financing, but also with the cost of daily operations. This study examine some financial ratios using financial reports of groups of Swedish bankrupt and active companies for the period 1996 to 2003 with the aim to determine most significant and reliable ratios for predicting bankruptcy. READ MORE