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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....
Autores principales: | , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Public Library of Science
2023
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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 |