Purpose This study updates the literature review of Jones (1987) published in this journal.
The study pays particular attention to two important themes that have shaped the field over …

Recent financial upheavals and economic downturns have triggered and sped up the
research on financial distress in general and in the Banking industry in specific. The current …

Intellectual capital is a resource that, if optimized, will prevent the company from financial
distress. By strategically investing in both intellectual and physical capital, companies can …

El objetivo de la presente investigación es aplicar y analizar la eficiencia del Modelo Z2
Altman en la predicción de quiebra en las empresas de construcción de edificios …

This study examines the antecedents and consequences of credit risk (CR) in Iraqi banks'
context from 2011 to 2020. POLS, FEM, and REM regression estimators were used to test …

This study presents a financial distress prediction model focusing on the linguistic analysis
of risk-related sections of corporate annual reports. Here, we introduce a novel methodology …

Purpose This paper examines whether financial distress is associated with tax avoidance
and whether the COVID-19 pandemic moderates such association. Design/methodology …

ABSTRACT SME default prediction is a long-standing issue in the finance and management
literature. Proper estimates of the SME risk of failure can support policymakers in …

This study examines the relationship between financial distress and environmental, social,
and governance (ESG) disclosure. We hypothesize that financially distressed firms are …

Amidst the global advancement of sustainable production, the green supply chain initiative
is becoming increasingly significant in harmonizing environmental and economic interests …