Table of contents
Predictive Accuracy of Judgmental vs Statistical Approaches to Bank Loan Appraisal: Empirical Evidence from Nigeria
Ademola Ariyo, Emmanuel Kayode AbegundeThere has been a general concern about the alarming rate of loan default, resulting in a large number of bad and doubtful accounts, in the Nigerian banking industry. To stem this…
Using Neural Networks for Credit Scoring
Herbert L. JensenNeural networks offer an alternative to numerical scoring schemes for credit granting and extension decisions. A standard back‐ propagation neural network running on a DOS…
The Funds Statement: An Inquest
Gabriel D. DonleavyIn 1985 Canada became the first country to replace its funds flow statement by a cash flow statement. By mid 1991, South Africa, the USA and New Zealand had done the same…
Tax and Financing ‐ Two Problems for the Analyst
Alan F. FoxIn carrying out the process of financial statement analysis, the analyst is confronted both with problems stemming from the function itself as well as problems caused by…
Towards an Accounting Science
Chedli BaccoucheThe field, currently termed “accounting”, constitutes a confused mix of accounting theories, accounting techniques, and accounting practices. This confusion is clearly reflected…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson