Utilize este identificador para referenciar este registo: http://hdl.handle.net/10071/11739
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dc.contributor.authorBhimani, A.-
dc.contributor.authorGulamhussen, M.-
dc.contributor.authorLopes, S. R.-
dc.date.accessioned2016-07-13T13:49:19Z-
dc.date.available2016-07-13T13:49:19Z-
dc.date.issued2013-
dc.identifier.issn0963-8180por
dc.identifier.urihttps://ciencia.iscte-iul.pt/public/pub/id/9965-
dc.identifier.urihttp://hdl.handle.net/10071/11739-
dc.descriptionWOS:000328193000004 (Nº de Acesso Web of Science)-
dc.description.abstractWe assess the use of bank loan information in predicting the timing to default. We use unique data on defaults in small and medium enterprises maintained by the Central Bank of Portugal which includes financial accounting and macroeconomic indicators, as well as non-financial information. The findings are indicative of the incremental predictive ability of non-financial information over and above macroeconomic and financial accounting information in the baseline, industry, and in- and out-of-sample models. Specifically, total credit secured by firms is, as expected, negatively and significantly related to default. Gross domestic product is negatively and significantly related to default, and benchmark market rate is positively and significantly associated with default. The findings also reveal that firms which are operated by partners, which have stronger financial support from partners, and which possess operational assets exhibit lower hazards of default. The study indicates that non-financial information and macroeconomic indicators assessed alongside financial accounting data can significantly improve the forecasting performance of default models.por
dc.language.isoengpor
dc.publisherRoutledge/Taylor & Francispor
dc.rightsopenAccesspor
dc.titleThe role of financial, macroeconomic, and non-financial information in bank loan default timing predictionpor
dc.typearticleen_US
dc.pagination739-763por
dc.publicationstatusPublicadopor
dc.peerreviewedyespor
dc.relation.publisherversionThe definitive version is available at: http://dx.doi.org/10.1080/09638180.2013.770967por
dc.journalEuropean Accounting Reviewpor
dc.distributionInternacionalpor
dc.volume22por
dc.number4por
degois.publication.firstPage739por
degois.publication.lastPage763por
degois.publication.issue4por
degois.publication.titleEuropean Accounting Reviewpor
dc.date.updated2016-07-13T13:47:46Z-
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