Financial Ratios As Predictors of Failure
Abstract
Financial ratios, Solvability, Predictability
Integrity signals
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The analysis includes matched samples constructed following Altman (1968) and Beaver (1966) based on stratified random sampling, matching a non-failed bank of similar size for every failed bank for the corresponding year.
“The analysis includes matched samples that were constructed following Altman (1968) and Beaver (1966) in pairing the datasets based on a stratified random sampling, in which a non-failed bank of similar size is matched for every failed bank for the corresponding year.”
From Bank failure prediction: corporate governance and financial indicators (2023) · cites this paper as Beaver 1966
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- Authors
- Beaver, W. H.
- Corresponding author
- Beaver, William H.
- ORCID
- Beaver, William H.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1966
- Volume
- 4
- Pages
- 71
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2020848494
- Cited by
- 4,882
- References
- 0
- Citations by year
- 2026: 246 · 2025: 291 · 2024: 249 · 2023: 294 · 2022: 250 · 2021: 277 · 2020: 253 · 2019: 207 · 2018: 248 · 2017: 194 · 2016: 213 · 2015: 202 · 2014: 227 · 2013: 197 · 2012: 203
- FWCI
- 0.00
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Journal of Accounting Research (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Financial Distress and Bankruptcy Prediction
- Social Sciences › Business, Management and Accounting › Accounting › Corporate Insolvency and Governance
- Social Sciences › Business, Management and Accounting › Accounting › Financial Analysis and Corporate Governance
- Keywords
- financial ratios, business failure, bankruptcy prediction, solvency, predictability, financial distress
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