María‐del‐Mar Camacho‐Miñano

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Does Audit Report Information Improve Financial Distress Prediction Over Altman's Traditional Z‐Score Model?

Journal of International Financial Management & Accounting, Vol. 31, Issue 1, pp. 65-97, 2020
Number of pages: 33 Posted: 28 May 2020
Nora Muñoz-Izquierdo, Erkki K. Laitinen, María‐del‐Mar Camacho‐Miñano and David Pascual‐Ezama
Universidad Complutense de Madrid (UCM) - Colegio Universitario de Estudios Financieros (CUNEF), University of Vaasa - Department of Accounting and Finance, affiliation not provided to SSRN and Universidad Complutense de Madrid (UCM)
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Abstract:

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Altman's Z‐Score, audit report, emphasis of matter sections, financial distress prediction, private companies, qualifications