Financial ratios and corporate governance indicators in bankruptcy prediction: A comprehensive study
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- 作者：Deron Lianga ; Chia-Chi Lub ; Chih-Fong Tsaic ; cftsai@mgt.ncu.edu.tw" class="auth_mail" title="E-mail the corresponding author ; Guan-An Shiha
- 关键词：Bankruptcy prediction ; Financial ratios ; Corporate governance indicators ; Feature selection ; Data mining
- 刊名：European Journal of Operational Research
- 出版年：2016
- 出版时间：16 July 2016
- 年：2016
- 卷：252
- 期：2
- 页码：561-572
- 全文大小：2268 K
文摘
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Combining corporate government indicators (CGIs) and financial ratios (FRs) are examined for bankruptcy prediction.
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In particular, seven and five different categories of FRs and CGIs are studied.
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Solvency and profitability in FRs and board structures and ownership structures in CGIs are the most important features.