The global financial crisis brought to the fore questions surrounding the scope and quality of the external audit, market concentration and auditor independence. One of the issues currently being considered by the European Commission and European Parliament is mandatory audit firm rotation. The...

We examine whether the introduction of international accounting standards by German companies has improved the accuracy of analysts' forecasts, and what role changes in the quality of disclosures have played in this process. We develop a structural equation model that allows us to separate the...

This paper deals with the Classification of Companies by Means of Neural Networks

CET ARTICLE TRAITE DE LA CLASSIFICATION DES COMPAGNIES SELON LES RESEAUX SOCIAUX

Corporate insolvencies are rising and interest-rate (and thus profit) margins associated with increasing loan volumes are declining. Banking institutions need instruments that can evaluate the credit standing and general financial situation of a company quickly and accurately. Only through the...