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Record W3086570205 · doi:10.3390/jrfm13090212

Bankruptcy Prediction with the Use of Data Envelopment Analysis: An Empirical Study of Slovak Businesses

2020· article· en· W3086570205 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueJournal of risk and financial management · 2020
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Distress and Bankruptcy Prediction
Canadian institutionsnot available
FundersVedecká Grantová Agentúra MŠVVaŠ SR a SAV
KeywordsBankruptcyData envelopment analysisBankruptcy predictionSample (material)LogitFinancial ratioLogistic regressionPosition (finance)EconometricsEstimationReliability (semiconductor)BusinessActuarial scienceEconomicsComputer scienceFinanceStatisticsMathematics

Abstract

fetched live from OpenAlex

The paper deals with methods of predicting bankruptcy of a business with the aim of choosing a prediction method which will have exact results. Existing bankruptcy prediction models are a suitable tool for predicting the financial difficulties of businesses. However, such tools are based on strictly defined financial indicators. Therefore, the Data Envelopment Analysis (DEA) method has been applied, as it allows for the free choice of financial indicators. The research sample consisted of 343 businesses active in the heating industry in Slovakia. Analysed businesses have a significant relatively stable position in the given industry. The research was based on several studies which also used the DEA method to predict future financial difficulties and bankruptcies of studied businesses. The estimation accuracy of the Additive DEA model (ADD model) was compared with the Logit model to determine the reliability of the DEA method. Also, an optimal cut-off point for the ADD model and Logit model was determined. The main conclusion is that the DEA method is a suitable alternative for predicting the failure of the analysed sample of businesses. In contrast to the Logit model, its results are independent of any assumptions. The paper identified the key indicators of the future success of businesses in the analysed sample. These results can help businesses to improve their financial health and competitiveness.

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.

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)0.000
metaresearch head score (Gemma)0.000
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 score0.161
Threshold uncertainty score0.415

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.002
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 head0.057
GPT teacher head0.253
Teacher spread0.196 · 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