The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Financial Ratios and the Probabilistic Prediction of Bankruptcy
Abstract
Financial ratios, Bankruptcy, Corporate failure, Conditional logit model
Overview
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Citations
Cites
Financial Ratios As Predictors of Failure
Beaver, W. H. (1966) · Journal of Accounting Research · doi:10.2307/2490171 · Cited by 4,882
Cited by
Bankruptcy prediction in banks and firms via statistical and intelligent techniques – A review
Ravi Kumar, P., & Ravi, V. (2007) · European Journal of Operational Research · doi:10.1016/j.ejor.2006.08.043 · Cited by 1,074
Arbitrage Asymmetry and the Idiosyncratic Volatility Puzzle
STAMBAUGH, R. F., YU, J., & YUAN, Y. (2015) · The Journal of Finance · doi:10.1111/jofi.12286 · Cited by 940
Stambaugh, R. F., & Yuan, Y. (2017) · The Review of Financial Studies · doi:10.1093/rfs/hhw107 · Cited by 894
Artificial neural networks in bankruptcy prediction: General framework and cross-validation analysis
Zhang, G., Y. Hu, M., Eddy Patuwo, B., & C. Indro, D. (1999) · European Journal of Operational Research · doi:10.1016/s0377-2217(98)00051-4 · Cited by 677
The chairman’s statement ‐ A content analysis of discretionary narrative disclosures
Smith, M., & Taffler, R. J. (2000) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570010353738 · Cited by 462
Metadata
- Authors
- Ohlson, J. A.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1980
- Volume
- 18
- Issue
- 1
- Pages
- 109
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2048801439
- Cited by
- 5,989
- References
- 1
- FWCI
- 32.54
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Financial Ratios and the Probabilistic Prediction of Bankruptcy. https://app.cochat.ai/papers/10.2307/2490395
- The paper
- Ohlson, J. A. (1980). Financial Ratios and the Probabilistic Prediction of Bankruptcy. Journal of Accounting Research. https://doi.org/10.2307/2490395
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
