judgments. Originality/value -This paper is one of the few that sheds light on lender evaluations using non-accounting variables …

judgments. Originality/value – This paper is one of the few that sheds light on lender evaluations using non-accounting … variables in order to examine their ability to predict firm performance, not failure, and to compare it with lenders’ evaluation …

institutions and to explore the relationship between market-based measures of risk and accounting variables before and after the …

Empirical accounting research sometimes assumes that the value relevance of accounting variables can be indirectly … between accounting accruals and the company value. Overall, this study suggests that the value relevance of accounting … variables can be investigated through their ability to predict future earnings but not future cash flow. …

accounting variables in predicting stock performance. Significant year-to-year relationships between individual variables and …

regression method. Using the same econometric method, we estimate a model using financial ratios and accounting variables as … that by enriching the risk-neutral distance to default metric with financial ratios and accounting variables into the … conclusion is that financial ratios and accounting variables contain significant and incremental information, thus the risk …