La influencia de los costes de los errores en el pronóstico del fracaso empresarial

  1. Rodríguez López (1950-), Manuel
  2. Piñeiro Sánchez, Carlos
  3. Llano Monelos, Pablo de
Revista:
AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas

ISSN: 1577-2403

Año de publicación: 2014

Número: 108

Páginas: 22-24

Tipo: Artículo

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Otras publicaciones en: AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas

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  • Beaver, W. (1966). “Financial ratios as predictors of failure. Empirical research in accounting: selected studies”. Suplemento de Journal of Ac-counting Research, 4(3), 71-111.
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  • Koh, H. (1992). “The sensitivity of optimal cutoff points to misclassification costs of type I and type II errors in the going-concern prediction context”. Journal of Business Finance & Accounting, 19(2), 187-197.
  • Modigliani, F.; Miller, M. (1963). “Corporate income taxes and the cost of capital: a correction”. American Economic Review, 433-443.
  • Nanda, S.; Pendharkar, P. (2001). “Linear models for minimizing misclassification costs in bankruptcy prediction”. International Journal of Intelligent Systems in Accounting, Finance & Management, 10, 155-168.
  • Palepu, K.G. (1986) “Predicting Takeover Targets. A Methodological and Empirical Analysis”. Journal of Accounting and Economics, Vol 8, Issue 1; 3-35.
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Fuente de los datos: Dialnet