The Graph Theoretical Approach to Bankruptcy Prediction
Kwangseek Choe () and
Samy Garas ()
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Kwangseek Choe: University of KwaZulu-Natal
Samy Garas: State University of New York College at Plattsburgh
The Journal of Accounting and Management, 2021, issue 1(11), 47-57
This paper examines the applicability of the graph theoretical approach to bankruptcy prediction. Various statistical techniques have been used to predict bankruptcy including univariate analysis, multivariate discrimination analysis, logit model, probit model, and neural networks. This paper employs the graph theoretical approach to bankruptcy prediction. The empirical findings confirms the validity of the proposed method for predicting bankruptcy. The proposed method in this paper provides an insight into the development of a new approach to the assessment of financial solvency of a company. This paper contributes to the literature by introducing a new approach to bankruptcy prediction.
Keywords: Financial Solvency Matrix; Permanent Function (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:dug:jaccma:y:2021:i:1:p:47-57
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