A neural network approach to the prediction of going concern status

Article Abstract:

Research into the usefulness of a neural network model for the prediction of going concern status, in a company, from financial ratios found it compared well with both the probit model and the auditor's findings. It was also noted the neural network could work better with the inclusion of more information, such as the training data set. There has been some criticism over the methods used by auditors to determine the going concern status of a firm. Some observers have suggested the use of statistical methods may help the auditors in their work and make any conclusions seem less subjective.

Accounting Methods NEC, Computer networks, Neural networks, Business enterprises, Valuation, Going concern (Accounting), Going concern

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The relevance of owner-manager signals and risk proxies to the pricing of bank loans

Article Abstract:

A new study uses a sample of 115 new bank loans to small owner-managed, unlisted companies to demonstrate that a simple pricing model explains a large part of the variation in interest rate premia. It shows that loan size and term interact in their relation to interest rate premia. Details of the study are presented.

Finance, Private companies, Bank loans

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