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- W2918642940 abstract "Abstract Whether accounting or market-based information should be employed to predict corporate default is a long-standing debate in finance research. Incorporating a regime-switching mechanism, we establish a hybrid bankruptcy prediction model with non-uniform loadings in both accounting- and market-based approaches to reexamine the issue. We find the following. Creditors should increase the loading on market-based information when large and liquid corporations are considered. Conversely, for companies with incremental information involved in accounting reporting proxied by discretionary accruals, banks could emphasize accounting ratio-based variables more than they are already emphasized. Since managerial discretion in accounting numbers could serve as a tool to bring undisclosed information about the firm to the public, the weight on accounting-based information could be increased for firms with high information asymmetry. In addition, the loading on market-based (accounting-based) information should be increased (decreased) during periods of financial crisis, defined by negative gross domestic product growth." @default.
- W2918642940 created "2019-03-11" @default.
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- W2918642940 date "2019-07-01" @default.
- W2918642940 modified "2023-10-02" @default.
- W2918642940 title "Predicting corporate bankruptcy: What matters?" @default.
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- W2918642940 doi "https://doi.org/10.1016/j.iref.2019.02.016" @default.
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