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Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction

The aim of this article is to answer the question whether the unreliability of the Altman bankruptcy prediction model may be caused by manipulations in financial statements. Our study was carried out on a group of 369 bankrupt Polish companies, with the research period covering the years 2011–2020....

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Detalles Bibliográficos
Autores principales: Mućko, Przemysław, Adamczyk, Adam
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9844914/
https://www.ncbi.nlm.nih.gov/pubmed/36649299
http://dx.doi.org/10.1371/journal.pone.0280384