Evaluating company bankruptcies using causal forests

ABSTRACT This study sought to analyze the variables that can influence company bankruptcy. For several years, the main studies on bankruptcy reported on the conventional methodologies with the aim of predicting it. In their analyses, the use of accounting variables was massively predominant. However...

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Bibliographic Details
Main Authors: Wanderson Rocha Bittencourt, Pedro H. M. Albuquerque
Format: Article
Language:English
Published: Universidade de São Paulo 2020-07-01
Series:Revista Contabilidade & Finanças
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772020000300542&tlng=pt