PREDICTIVE CAPACITY OF INSOLVENCY MODELS BASED ON ACCOUNTING NUMBERS AND DESCRIPTIVE DATA

PREDICTIVE CAPACITY OF INSOLVENCY MODELS BASED ON ACCOUNTING NUMBERS AND DESCRIPTIVE DATA

In Brazil, research into models to predict insolvency started in the 1970s, with most authors using discriminant analysis as a statistical tool in their models. In more recent years, authors have increasingly tried to verify whether it is possible to forecast insolvency using descriptive data contai...

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Bibliographic Details
Main Authors: Rony Petson Santana de Souza, Paulo Wienhage, Júlio Orestes da Silva, Ricardo Luiz Wüst Corrêa de Lyra
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2012-09-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Insolvency models
Predictive capacity
Accounting numbers
Descriptive data.
Online Access:http://www.repec.org.br/index.php/repec/article/view/268/626

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