Artificial neural networks provide powerful models for solving many economic classifications, as well as regression problems. For example, they were successfully used for the discrimination between healthy economic agents and those prone to bankruptcy, for the inflation-deflation forecasting, for the currency exchange rates prediction, or for the prediction of share prices. At present, the neur...

The overall objective of this research is to analyze the financial condition failing companies prior bankruptcy, in comparison with non-failing companies, which are matched on industry, size, and time-period. sample consists 168 SMEs from wholesale retail whose statements were analyzed for 2011-2015 period. analysis primarily based ratio models developed bankruptcy prediction statement manipula...