The Statement of Financial Accounting Standards No. 106, EmployersÕ Accounting for Postretirement Benefits other than Pensions is a dramatic change in how companies measure the cost of providing other postretirement benefits (OPEBs). Companies must change from pay-asyou go (cash-basis) to an...

The objective of this study is to assess the viability of a neural network in the prediction of bankruptcy, using a more realistic setting than has generally been examined in the past. In order for neural network bankruptcy prediction models to be useful and relevant, they must be designed to...