Empirical corporate failure studies focusing on specific economic activities are increasing in
number, as this path can be a more precise investigation of default, although still there is a …

In this paper, we assess the impact of the COVID-19 crisis on the bankruptcy risk of a sample
of 100 hotel companies and, consequently, on the hotel industry in the Republic of Serbia …

The purpose of the research is to examine the level and trends of profitability ratios of hotel
companies operating in the Republic of Serbia in the period from 2016 to 2019. The …

Adequate financial management is of great importance to the health care system. In the
contemporary state of affairs, health care is facing numerous limitations due to drastic costs …

Accounting information systems in the digital environment show opportunities for fraudulent
activities. Therefore, knowledge and investigation of fraudulent actions and forensic …

In this paper we demonstrate a new conceptual framework in the application of multilayer
perceptron (MLP) artificial neural networks (ANNs) to bankruptcy risk prediction using …

For measuring financial performances of companies and identifying financial failure, there
are a lot of models in the literature. Among these models, Z Score model is of the most used …

This study focuses on testing the efficiency of alternative bankruptcy prediction models
(Altman, Ohlson, Zmijewski) and on assessing the possible reasons that led to the …

The role and content of the financial function can be seen through the identification of its
tasks. They determine the volume and method of organization of the financial function in …

Determining the competitiveness of companies in their sectors and assessing their financial
performance are essential for monitoring and improving the sector. Comparisons with …