Accounting Disclosure Quality And Bankruptcy Prediction
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| Title | Accounting Disclosure Quality And Bankruptcy Prediction |
| Authors | |
| Abstract | The complexity of economic environment and information asymmetry makes financial reporting and accounting disclosure policies crucial to stakeholders, hence the role of accounting disclosure quality in bankruptcy prediction realm has been investigated in this study. The Result of Genetic algorithm show that accounting disclosure quality significantly increases the accuracy of bankruptcy prediction model and it can be regarded as a complementary variable to other variables used in the bankruptcy literature. To examine the research hypotheses, the listed Companies of Tehran Stock Exchange have been investigated between 2004 and 2010. |
| Publisher | International Journal of Business and Social Research |
| Date | 2013-07-03 |
| Source | 2164-2540 |
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