Foretelling or foresight? Accounting-based bankruptcy prediction models and earnings quality in the case of Polish listed companies

Objective: The article aims to examine the relationship between bankruptcy risk and earnings quality in designing accounting-based bankruptcy prediction models. The models classify companies (firm-year observations) into two groups with high or low (no) bankruptcy risk. We investigated the differen...

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Bibliographic Details
Main Authors: Barbara Grabińska, Konrad Grabiński
Format: Article
Language:English
Published: Krakow University of Economics 2025-06-01
Series:International Entrepreneurship Review
Subjects:
Online Access:https://ier.uek.krakow.pl/index.php/pm/article/view/2307
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