Machine learning in corporate credit rating assessment using the expanded audit report

Author:

Muñoz-Izquierdo NoraORCID,Segovia-Vargas María JesúsORCID,Camacho-Miñano María-del-MarORCID,Pérez-Pérez YolandaORCID

Funder

Banco Santander

Ministerio de Ciencia, Innovación y Universidades

Publisher

Springer Science and Business Media LLC

Subject

Artificial Intelligence,Software

Reference88 articles.

1. Abdullatif, M., & Al-Rahahleh, A. S. (2020). Applying a new audit regulation: Reporting key audit matters in Jordan. International Journal of Auditing, 24(2), 268–291.

2. Addo, P. M., Guegan, D., & Hassani, B. (2018). Credit risk analysis using machine and deep learning models. Risks, 6(38), 1–20.

3. Altman, E. I. (1983). Corporate financial distress. A complete guide to predicting, avoiding, and dealing with bankruptcy. Wiley.

4. Altman, E. I., Iwanicz-Drozdowska, M., Laitinen, E. K., & Suvas, A. (2017). Financial distress prediction in an international context: A review and empirical analysis of Altman’s Z-Score model. Journal of International Financial Management and Accounting, 27, 131–171.

5. Altman, E. I., & McGough, T. P. (1974). Evaluation of a company as a going concern. Journal of Accountancy, 138, 50–57.

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