The Behaviour of Earnings, Accruals and Impairment Losses of Failed New Zealand Finance Companies
Author:
Affiliation:
1. Auckland University of Technology
2. Massey University
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/auar.12028/fullpdf
Reference40 articles.
1. Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy;Altman;Journal of Finance,1968
2. The Conservatism Principle and the Asymmetric Timeliness of Earnings;Basu;Journal of Accounting and Economics,1997
3. Financial Ratios as Predictors of Failure;Beaver;Journal of Accounting Research,1966
4. Conditional and Unconditional Conservatism: Concepts and Modelling;Beaver;Review of Accounting Studies,2005
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