Sökning: "Ohlson O-score Model"

Hittade 4 uppsatser innehållade orden Ohlson O-score Model.

  1. 1. Research and Development Spending in Bankruptcy Prediction: Examining an Adjusted Ohlson O-score Model

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Greta Grunewald; Sara Lunning; [2021]
    Nyckelord :Bankruptcy Prediction; Research and Development R D ; Ohlson O-score Model; Generally Accepted Accounting Principles GAAP ; Conservative Accounting;

    Sammanfattning : This thesis investigates whether bankruptcy prediction applying the Ohlson O-score model can be enhanced by modifying accounting variables associated with research and development (R&D) spending. To examine this, we study the expected risk of bankruptcy and R&D intensity among listed firms in the United States from 1990 to 2019. LÄS MER

  2. 2. Financial Distress and Governance Structure

    Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Joran Poortstra; Dawid Marton; [2019]
    Nyckelord :financial distress; corporate governance; Altman Z-score; Ohlson O-score; Zmijewski score; Business and Economics;

    Sammanfattning : Topics of financial distress and corporate governance structure have attracted many researchers before. However, no one combined the three distress models of Altman (1968), Ohlson (1980) and Zmijewski (1984) with corporate governance variables. LÄS MER

  3. 3. Absolute & Relative Credit Quality Assessment

    Master-uppsats, Lunds universitet/Matematisk statistik

    Författare :Mattias Karlsson; Svante Dieden Sandell; [2016]
    Nyckelord :Credit Quality Assessment; Default Bankruptcy Prediction; Altman Z-score; Ohlson O-score; Logistic Regression; Rare-Event Bias Correction.; Mathematics and Statistics;

    Sammanfattning : The lack of availability and relevance of both credit ratings and traded market instruments, forces nancial institutions to nd alternative ways to validate the credit qualities of their counterparties. To address this issue, existing bankruptcy prediction models are evaluated and re-estimated. LÄS MER

  4. 4. Prediction of Financial Distress among Swedish Listed Companies - A Study of Ohlson's O-score and an alteration of the model using Swedish data

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Niklas Alyhr; Mattias Holmberg; [2012]
    Nyckelord :Bankruptcy; Financial distress; Prediction model; Audit report; O-score;

    Sammanfattning : The prediction of bankruptcy and financial distress related to companies has interested many researchers and two of the more notable published contributions are attributable to Altman (1968) and Ohlson (1980). As the studies within this field of research are many, few can be been related to Swedish listed companies. LÄS MER