A Heuristic Model for Predicting Bankruptcy
Journal Title: International Journal of Finance and Managerial Accounting - Year 2017, Vol 2, Issue 5
Abstract
Bankruptcy prediction is one of the major business classification problems. The main purpose of this study is to investigate Kohonen self-organizing feature map in term of performance accuracy in the area of bankruptcy prediction. A sample of 108 firms listed in Tehran Stock Exchange is used for the study. Our results confirm that Kohonen network is a robust model for predicting bankruptcy in today’s fast changing business environment
Authors and Affiliations
Ahmad Nasseri, Sajad Abdipour, Shahoo Aghabeigzadeh, Hassan Yazdifar
A Defined Benefit Pension Fund ALM Model through Multistage Stochastic Programming
We consider an asset-liability management (ALM) problem for a defined benefit pension fund (PF). The PF manager is assumed to follow a maximal fund valuation problem facing an extended set of risk factors: due to the lo...
The Effect of Internal Control Weakness on Investment Efficiency of Companies Listed in Tehran Stock Exchange
This study explores the effect of internal control weakness on investment efficiency of companies listed in Tehran Stock Exchange. The statistical population included all companies listed in Tehran Stock Exchange during...
Is Hesaabdaaree an Adequate Equivalent for Accounting?
Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounti...
Recovering Financial Statements of Oil Refining Companies under Free Market Conditions and its impact on the Assessment of their Financial Performance
The emergence of economic crises has forced countries to reform the development strategy with a view to improving economic management. The intervention of governments in the free functioning of the market to reduce socia...
Examining the Moderating Effect of Industry Competition on Relationship between Privatization, Financial Performance and Using of Management Accounting Tools in TSE
In many countries, particularly developing countries, economic reforms, especially privatization, are considered as a strategic approach. The growth of the government decreases the competition in the market, and so, some...