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Record W2954050144 · doi:10.5430/afr.v8n3p61

Predicting Financial Solvency of Commercial Borrowers: The Case of Non-Banking Financial Companies

2019· article· en· W2954050144 on OpenAlexvenueno aff
Sunita Mall, Tushar R. Panigrahi, S.Rabiyathulbasariya Joy Thomas Joy Thomas

Bibliographic record

VenueAccounting and Finance Research · 2019
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Distress and Bankruptcy Prediction
Canadian institutionsnot available
Fundersnot available
KeywordsSolvencyBusinessCredit riskFinancial ratioBalance sheetFinanceFinancial distressCredit ratingCredit historyEquity (law)Actuarial scienceFinancial systemMarket liquidity

Abstract

fetched live from OpenAlex

Credit risk can be effectively managed by evaluating and predicting the credit worthiness of a customer or a corporate. Credit scores are calculated to assess the credit worthiness. It helps the financial institutes to know the amount and dimensions of risk involved in different credit transactions. Credit scoring helps the financial institutes to decide whether or not to lend. It also helps in deciding the price of a particular exposure, the appropriate credit facility and different risk tools. This research paper focuses on identifying the triggers of credit default. It also focuses on checking and predicting the financial solvency of the borrowers of non-banking financial companies and assigning the credit worthiness to these companies. The data is collected from a Mumbai based NBFC. The data for the study are extracted from balance sheet and profit &loss statement of these companies. The data includes the financial ratio variables for forty companies. Altman's Z-score is used to find credit worthiness and DuPont technique is used to find the main causes of financial distress. The results of this research highlights that the borrowing companies having a lower return on equity (ROE) are prone to be in distress zone. This research would help the financial institutions to identify the most likely defaulter companies and to segment the clients/companies in safe, grey and distressed zones. The results are robust to sub-samples.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.186
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0010.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.025
GPT teacher head0.287
Teacher spread0.262 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2019
Admission routes1
Has abstractyes

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