Financial Statement Analysis and the Prediction of Financial Distress

By W. H. Beaver, Maria Correia, Maureen F. McNichols. 2011

149 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Finance

View Paper: https://www.semanticscholar.org/paper/615e07401a6820effa81f0c379d7d6d022264931

Citations in the corpus

• Financial statement comparability and credit risk (2013, unknown): “Research in accounting and finance finds that reported accounting ratios are significantly associated with firms’ bond ratings (e.g., Kaplan and Urwitz 1979; Blume et al. 2006) and default frequencies (Beaver 1966; Altman 1968; Beaver et al. 2010).”
• Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, unknown): “Which models perform best is still unresolved (Hillegeist et al., 2004; Campbell et al., 2008), but the work of Beaver et al. (2010) suggests that the information not reflected in accounting adds little explanatory power.”