Accounting Information Inconsistencies and Their Effects on Insolvency Prediction Models

Cardoso, Ricardo Lopes; Mendes, Alexandre; Mário, Poueri do Carmo; Ferreira, Felipe Ramos

doi:10.2139/ssrn.1567754

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2022

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Cited by 2 publications

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“…The literature has been presenting the ability of accounting numbers to predict and explain stages of bankruptcy and insolvency (BEAVER, 1966;ALTMAN, 1968;CARDOSO et al, 2010), financial constraints (FAZZARI et al, 1988;FRENCH, 1995;DEMONIER, 2013) and future cash flows (SUBRAMANYAM, 1996;BROCHET;NAM;RONEM, 2008).…”

Section: Introductionmentioning

confidence: 99%

The Determinants of the Life Cycle Stages of Brazilian Public Companies: A Study Based on FinancialAccounting Variables

Costa¹,

Macedo²,

Yokoyama³

et al. 2017

BBR

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Section: Introductionmentioning

confidence: 99%

The Determinants of the Life Cycle Stages of Brazilian Public Companies: A Study Based on FinancialAccounting Variables

Costa¹,

Macedo²,

Yokoyama³

et al. 2017

BBR

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Corporate sustainability performance throughout the firm life cycle: Case of Egypt

Gamal¹,

Wahba

Correia³

2022

CGOBR

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The role of corporations in society is an age-old debate among practitioners and academics. The corporations’ primary goal is to excel, prosper, and expand financially is no longer suitable for the community. Unfortunately, the need for financial prosperity leads to hazardous workplaces, chemical exposure, and urban decay. Therefore, companies now view internal and external corporate responsibility as a critical business strategy for sustainable management. Thus, examining the impact of firm life cycle stages on business activities, notably sustainability programs and CSR investments, can shed light on a company’s CSR initiatives and sustainability choices. This study uses 420 firm-year data samples from 2013 till 2018 in examining the association between CSR proxied by corporate sustainability performance (CSP) index and firm life cycle for firms listed in the S&P/EGX ESG index. A thorough search of the relevant literature shows that this is the first study to demonstrate this association in Egypt empirically. Our findings show a significant relationship between CSP and firm life cycle stages. The results also show that the firm life cycle has greater explanatory power for CSP levels than previously thought. Therefore, organizations should choose and implement CSR initiatives based on their life cycle stage to ensure long-term value and growth

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Accounting Information Inconsistencies and Their Effects on Insolvency Prediction Models

Cited by 2 publications

References 33 publications

The Determinants of the Life Cycle Stages of Brazilian Public Companies: A Study Based on FinancialAccounting Variables

The Determinants of the Life Cycle Stages of Brazilian Public Companies: A Study Based on FinancialAccounting Variables

Corporate sustainability performance throughout the firm life cycle: Case of Egypt

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