Search Results - subject:"INSOLVENT"

Did you mean: subject:"insolvenz" (25,116 results)

Earnings management of insolvent firms and the prediction of corporate defaults via discretionary accruals

Park, Sambock; Kim, Sung-Kyoo; Lee, Sangryul - In: International Journal of Financial Studies 9 (2021) 2, pp. 1-24

Studies on the characteristics of insolvent firms' earnings management are critical, as the ripple effects of a firm … become insolvent. This study used several models (a modified Jones model, a Kothari model, and performance matching model by … discretionary accruals of non-insolvent firms were larger than those of insolvent firms from the period of one year to three years …

Persistent link: https://www.econbiz.de/10013200342

Kingdom of the Netherlands-The Netherlands : 2021 Article IV consultation : press release; staff report; and statement by the Executive Director for the Kingdom of the Netherlands-The Netherlands

Internationaler Währungsfonds - 2021

The Dutch economy was more resilient than the average Euro area economy in 2020 owing in part to a high rate of digitalization of activities that allowed a large share of the work force to work remotely, while the strong policy response mitigated the impact of containment measures. A strong...

Persistent link: https://www.econbiz.de/10012697106

Earnings management of insolvent firms and the prediction of corporate defaults via discretionary accruals

Park, Sambock; Kim, Sung-Kyoo; Lee, Sangryul - In: International Journal of Financial Studies : open … 9 (2021) 2, pp. 1-24

Persistent link: https://www.econbiz.de/10012508848

Analysing the determinants of credit risk for general insurance firms in the UK

Caporale, Guglielmo Maria; Cerrato, Mario; Zhang, Xuan - 2016

Abstract This paper estimates a reduced-form model to assess the credit risk of General Insurance (GI) non-life firms in the UK. Compared to earlier studies, it uses a much larger sample including 30 years of data for 515 firms, and also considers a much wider set of possible determinants of...

Persistent link: https://www.econbiz.de/10011500168

Analysing the Determinants of Credit Risk for General Insurance Firms in the UK

Caporale, Guglielmo Maria; Cerrato, Mario; Zhang, Xuan - 2016

This paper estimates a reduced-form model to assess the credit risk of General Insurance (GI) non-life firms in the UK. Compared to earlier studies, it uses a much larger sample including 30 years of data for 515 firms, and also considers a much wider set of possible determinants of credit risk....

Persistent link: https://www.econbiz.de/10011522471