A delisting prediction model based on nonfinancial information

In Tae Hwang, Sun Min Kang and Shun Ji Jin

Asia-Pacific Journal of Accounting & Economics, 2014, vol. 21, issue 3, 328-347

Abstract: The purpose of this study is to develop a model for predicting firm delistings based on nonfinancial information. The delisting model using nonfinancial information is more meaningful in that it can provide diverse stakeholders with earlier warning signals for predicting delistings. Nonfinancial information is generally disclosed to the public in a timely manner because it requires no procedure involving the settlement of accounts and audits. The results suggest that stakeholders should pay close attention to various qualitative factors that are not expressed in financial to predict delistings as early as possible and thus to minimize social losses from delistings.

Date: 2014
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DOI: 10.1080/16081625.2014.882322

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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