The question of leasing credit as a substitute or complement of a banking loan has still not been resolved in the financial literature. As a continuation of these arguments, the objective of this article is, on the one hand, to determine the characteristics of firms using leasing credit and on...

This article deals with the usefulness of neuronal networks in the area of corporate finance. Firstly, we highlight the initial applications of neural networks. One can distinguish two main types: layer networks and self organizing maps. As Altman al. (1994) underlined, the use of layer networks...

The paper proposes a methodology called OP-KNN, which builds a one hidden- layer feedforward neural network, using nearest neighbors neurons with extremely small com- putational time. The main strategy is to select the most relevant variables beforehand, then to build the model using KNN...

This article deals with the usefulness of neuronal networks in the area of corporate finance. Firstly, we highlight the initial applications of neural networks. One can distinguish two main types: layer networks and self organizing maps. As Altman al. (1994) underlined, the use of layer networks...

The paper proposes a methodology called OP-KNN, which builds a one hidden- layer feedforward neural network, using nearest neighbors neurons with extremely small com- putational time. The main strategy is to select the most relevant variables beforehand, then to build the model using KNN...

Cette contribution a pour objet le Discussion Paper de l'IASB consacré au projet IAS 1. Nous présentons le projet de l'IASB ainsi que les réponses apparaissant au sein des Comment letters

This study attempts to show how a Kohonen map can be used to improve the temporal stability of the accuracy of a financial failure model. Most models lose a significant part of their ability to generalize when data used for estimation and prediction purposes are collected over different time...

The question of leasing credit as a substitute or complement of a banking loan has still not been resolved in the financial literature. As a continuation of these arguments, the objective of this article is, on the one hand, to determine the characteristics of firms using leasing credit and on...

Purpose: Corporate failure remains a critical financial concern, with implications for both firms and financial institutions; this paper aims to review the literature that proposes corporate failure prediction models for the twenty-first century. Design/methodology/approach: This paper gathers...