A global Slowdown, rising oil prices, and monetary tightening in industrial countries may lead to net capital outflows which accentuate high ratios of short-term to total external debt. This paper focuses on finding consistent indicators of financial instability. Knowledge of these indicators should assist attempts to implement institutional financial reform and improve an economy's resilien...

Grammatical Evolution (GE) is a novel data-driven, model-induction tool, inspired by the biological gene-to-protein mapping process. This study provides an introduction to GE, and demonstrates the methodology by applying it to construct a series of models for the prediction of bankruptcy, employing information drawn from financial statements. Unlike prior studies in this domain, the raw financi...

Ertelenmiş vergi, muhasebe karı üzerinden ödenecek vergi tutarı ile mali kar arasındaki farkı yansıtmaktadır. Uluslararası Finansal Raporlama Standartları’na (UFRS) göre ertelenmiş verginin finansal tablolarda sunulması gerekmektedir. durum tablosunda “Ertelenmiş Vergi Varlığı” ve Yükümlülüğü” olarak sunulmaktadır. Bununla birlikte, belli bazı koşulları sağlamak şartıyla, netleştirilerek da müm...

The aim of research is to model the dependency of enterprises on their financial ratios for predicting bankruptcy using artificial neural networks combined with fuzzy logic. A sample of companies which are financially distressed but not yet bankrupt is considered for conducting experiments. The data extracted from financial reports of financially distressed companies for past five year forms th...

Toni Rowe* Jungsun (Sunny) Kim The gaming industry, previous to 2007, had experienced a continued increase in revenues and stock prices, but in late 2007, the industry started to be affected by a recession. To have a better understanding of the relationship between this external economic factor (recession) and a gaming company's systematic risk (beta), this study analyzed which financial ratios...

This study proposes an information asymmetry hypothesis to examine why bank credit ratings vary among countries even when bank financial ratios remain constant. Countries are divided among those with low and high information asymmetry. The former include high-income countries, those in North America and West Europe regions, and those with strong institutional environment quality, whereas the la...

This paper describes a decision support system that has been designed and developed to evaluate and rank the financial profile of the main Apicultural Cooperatives and/or Union Cooperatives (A.U.C.) and Apicultural Enterprises (A.P.E.) of the Greek beekeeping industry. This system, called APIDESSYS , applies a multicriteria analysis and utilises the basic financial ratios that express the Liqui...

The Affordable Care Act's regulation of medical loss ratios requires health insurers to use at least 80-85 percent of the premiums they collect for direct medical expenses (care delivery) or for efforts to improve the quality of care. To gauge this rule's effect on insurers' financial performance, we measured changes between 2010 and 2011 in key financial ratios reflecting insurers' operating p...