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Record W3013078053 · doi:10.5430/afr.v9n2p35

Factors Affecting Business Failure of Small and Very Small Greek Family Enterprises

2020· article· en· W3013078053 on OpenAlexvenueno aff
Nikolaos Arnis, Kostas Karamanis, Georgios Kolias

Bibliographic record

VenueAccounting and Finance Research · 2020
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Distress and Bankruptcy Prediction
Canadian institutionsnot available
Fundersnot available
KeywordsProfitability indexSmall businessBusinessMarket liquidityCorporate governanceLogitSample (material)Panel dataRandom effects modelCashFinanceAccountingEconomicsEconometrics

Abstract

fetched live from OpenAlex

This article investigates the factors that lead small and very small Greek businesses to financial failure using financial and accounting ratios as well as corporate governance characteristics. Our data set consists of 136 small and very small firms that went bankrupt, which were matched with a sample of 472 non bankrupt enterprises formed by random selection based on year, sector and sub-sector determinants, from 2003 to 2014. The total firm-year observations for bankrupt and non bankrupt companies were 940 and 5,041 respectively. Applying a Logit model for panel data, the results showed a significant impact on the likelihood of small and very small firms failing due to factors such as the type and the amount of bank lending, the level of profitability, cash flows, and liquidity.The data also support a statistically significant correlation of the probability of failure with non-financial factors such as Duality on the Board and CEO gender.The results of this paper will be useful for both banks and managers of small and micro businesses.

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)0.001
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 score0.050
Threshold uncertainty score0.731

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
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 head0.071
GPT teacher head0.264
Teacher spread0.193 · 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
Published2020
Admission routes1
Has abstractyes

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