Title:

Do Differences in Financial Reporting Attributes Impair the Predictive Ability of Financial Ratios for Bankruptcy?

Authors:

William H Beaver (Stanford U)
Maria Correia (LSE)
Maureen F. McNichols (Stanford U)

Journal:

Review of Accounting Studies

Year:

2012

Volume:

17

Pages:

969-1010

JEL codes:

G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure
G33 - Bankruptcy; Liquidation
L25 - Firm Performance: Size, Diversification and Scope, Age, Profit, and Sales
M41 - Accounting