It is commonly observed that high grade loans with better ratings are often associated with
low recoveries if they default (ie with relatively high loss-given-default (LGD)). To address …

The world economy has changed. In the present day, earnings management has a crucial
impact on the financial world. Earnings management plays an important role in the reliability …

Research background: It does not matter if the company is operating in the domestic or in
the international environment; its failure has serious impact on its environment. Because of …

This paper focuses on business financial health evaluation with the use of selected
mathematical and statistical methods. The issue of financial health assessment and …

The purpose of this paper is to present the theoretical and practical bases of our research
and also compare the results we got using new Altman's (2014) logit models on a samples …

The changes in the prices of base and precious metals on the global metal market have a
significant impact on credit risk factors. The link between these factors has been neglected …

Research background: Authors deal with the current issue of Earnings Management
(hereafter „EM “). It can be said that the emphasis on this issue is constantly growing …

This study aims to investigate the role of discretionary loan loss provision of sharia financing
on the Islamic commercial banks' financial performance in Indonesia. Partial Least Squares …

Statistical distributions such as Normal, Log-Normal, Gamma and Beta distributions have
been studied to determine the fitting ability of the distributions in different field of studies. The …

There are many ways to purchase a vehicle, including a credit system. However, various
problems arise in its application regarding the settlement of bad loans caused by default …