Does Size Matter? Analysing the Financial Implications of COVID-19 on SMEs and Large Companies Using a Hybrid Methodology

Abstract Financial distress prediction holds significant value for stakeholders as it signals a company’s financial health. This study has three key. Objectives developing accurate hybrid prediction models, empirically testing financial distress during the COVID-19 pandemic, and identifying crucial...

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Main Author: Khaled Halteh
Format: Article
Language:English
Published: Springer 2025-02-01
Series:Journal of Statistical Theory and Applications (JSTA)
Subjects:
Online Access:https://doi.org/10.1007/s44199-025-00107-0
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author Khaled Halteh
author_facet Khaled Halteh
author_sort Khaled Halteh
collection DOAJ
description Abstract Financial distress prediction holds significant value for stakeholders as it signals a company’s financial health. This study has three key. Objectives developing accurate hybrid prediction models, empirically testing financial distress during the COVID-19 pandemic, and identifying crucial financial distress predictors for small and large companies. Utilising Artificial Neural Networks and Multiple Discriminant Analysis, hybrid models were created and tested on a dataset featuring 1,342 Australian companies. The results indicate that financial distress only increased among large businesses during the pandemic. To add, the COVID-year variable was deemed unimportant in predicting distress. The study underscores varying predictors’ importance, emphasising quick ratio, debt ratio, and gross margin for small businesses, and net income margin, return on assets, and return on capital for large enterprises. This study contributes to the literature by improving our comprehension of how instances of force majeure affect businesses financially, and highlights differences in predictors between small and large enterprises, and provides valuable insights for policymakers, financial analysts, and business leaders aiming to mitigate financial distress during future crises.
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spelling doaj-art-93a6b8b5e17f4f5da01c7a20ebb3d70e2025-08-20T03:09:21ZengSpringerJournal of Statistical Theory and Applications (JSTA)2214-17662025-02-0124119921710.1007/s44199-025-00107-0Does Size Matter? Analysing the Financial Implications of COVID-19 on SMEs and Large Companies Using a Hybrid MethodologyKhaled Halteh0Department of Financial Technology, Al-Ahliyya Amman UniversityAbstract Financial distress prediction holds significant value for stakeholders as it signals a company’s financial health. This study has three key. Objectives developing accurate hybrid prediction models, empirically testing financial distress during the COVID-19 pandemic, and identifying crucial financial distress predictors for small and large companies. Utilising Artificial Neural Networks and Multiple Discriminant Analysis, hybrid models were created and tested on a dataset featuring 1,342 Australian companies. The results indicate that financial distress only increased among large businesses during the pandemic. To add, the COVID-year variable was deemed unimportant in predicting distress. The study underscores varying predictors’ importance, emphasising quick ratio, debt ratio, and gross margin for small businesses, and net income margin, return on assets, and return on capital for large enterprises. This study contributes to the literature by improving our comprehension of how instances of force majeure affect businesses financially, and highlights differences in predictors between small and large enterprises, and provides valuable insights for policymakers, financial analysts, and business leaders aiming to mitigate financial distress during future crises.https://doi.org/10.1007/s44199-025-00107-0Financial distress predictionMachine learningANNMDAHybridCOVID-19
spellingShingle Khaled Halteh
Does Size Matter? Analysing the Financial Implications of COVID-19 on SMEs and Large Companies Using a Hybrid Methodology
Journal of Statistical Theory and Applications (JSTA)
Financial distress prediction
Machine learning
ANN
MDA
Hybrid
COVID-19
title Does Size Matter? Analysing the Financial Implications of COVID-19 on SMEs and Large Companies Using a Hybrid Methodology
title_full Does Size Matter? Analysing the Financial Implications of COVID-19 on SMEs and Large Companies Using a Hybrid Methodology
title_fullStr Does Size Matter? Analysing the Financial Implications of COVID-19 on SMEs and Large Companies Using a Hybrid Methodology
title_full_unstemmed Does Size Matter? Analysing the Financial Implications of COVID-19 on SMEs and Large Companies Using a Hybrid Methodology
title_short Does Size Matter? Analysing the Financial Implications of COVID-19 on SMEs and Large Companies Using a Hybrid Methodology
title_sort does size matter analysing the financial implications of covid 19 on smes and large companies using a hybrid methodology
topic Financial distress prediction
Machine learning
ANN
MDA
Hybrid
COVID-19
url https://doi.org/10.1007/s44199-025-00107-0
work_keys_str_mv AT khaledhalteh doessizematteranalysingthefinancialimplicationsofcovid19onsmesandlargecompaniesusingahybridmethodology