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Today, the concept of the earnings management has attracted Prediction of bankruptcy is an event that considered by investors, banks, financial and credit associations. Since potential signs of bankruptcy are recognized a few months before firm bankrupted, On-time and correct prediction of this event, provides opportunities for managers and creditors to take preventive actions.
This paper investigated the effects of different financial reporting attributes including the various reporting methods selected by managers, importance of intangible assets and loss report on predictive ability of bankruptcy models.
The sample includes 128 firms listed in Tehran Stock Exchange during 2003 to 2011 that including 55 bankrupted firms and 73 none bankrupted firms. Results indicated that bankruptcy predictive ability of models based on financial ratios reduced with the various reporting methods and importance of intangible assets and also increased with firm's loss reporting attribute.
Kordestani, G. R., & Taheri, S. (2014). The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models. Applied Research in Financial Reporting, 3(1), 29-48.
MLA
Gholam Reza Kordestani; Somayeh Taheri. "The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models". Applied Research in Financial Reporting, 3, 1, 2014, 29-48.
HARVARD
Kordestani, G. R., Taheri, S. (2014). 'The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models', Applied Research in Financial Reporting, 3(1), pp. 29-48.
VANCOUVER
Kordestani, G. R., Taheri, S. The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models. Applied Research in Financial Reporting, 2014; 3(1): 29-48.
