The role of intellectual capital in financial distress prediction

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

KHAJAVI SHOKROLLAH; GHADIRIAN ARANI MOHAMMAD HOSSEIN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Accounting Advances Year:2019 | Volume:10 | Issue:2 (75/3) Page(s): 137-166

Download Full-Text

Persian Verion

View:

552

Download:

458

Cites:

Information Journal Paper

Title

The role of intellectual capital in financial distress prediction

Author(s)

KHAJAVI SHOKROLLAH | GHADIRIAN ARANI MOHAMMAD HOSSEIN | Issue Writer Certificate

Keywords

Ensemble ClassifiersQ2

Financial DistressQ2

Intellectual CapitalQ2

Tehran Stock ExchangeQ1

Abstract

Given the growing importance of intangible assets in a knowledge-based economy, the main purpose of this study is to investigate the role of Intellectual Capital and its components (efficiency of capital used, efficiency of human capital, and efficiency of structural capital) as criteria of intangible assets on forecasting the financial crisis. To test hypotheses, the accuracy of financial ratio– based models, and models utilizing both financial ratio and intangible assets measures was compared by using data of a sample of 200 financially distressed firm-years and 200 non-distressed firm-years. The empirical data was collected from listed companies in the Tehran Stock Exchange, over the ten years of 2006 to 2015. The major results of this study showed that the accuracy of combined models is significantly more than financial ratio-based models in both Boosting and Bagging methods. That is, intangible assets proxies improve the ability of financial ratio-based models to predict Financial Distress. Also, the findings of the present study revealed that the more the time between prediction years and Financial Distress occurrence, the more the effect of intangible asset measures on the accuracy of Financial Distress prediction models.

Cites

No record.

References

No record.

Cite

APA: Copy

KHAJAVI, SHOKROLLAH, & GHADIRIAN ARANI, MOHAMMAD HOSSEIN. (2019). The role of intellectual capital in financial distress prediction. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 10(2 (75/3) ), 137-166. SID. https://sid.ir/paper/394279/en

Vancouver: Copy

KHAJAVI SHOKROLLAH, GHADIRIAN ARANI MOHAMMAD HOSSEIN. The role of intellectual capital in financial distress prediction. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2019;10(2 (75/3) ):137-166. Available from: https://sid.ir/paper/394279/en

IEEE: Copy

SHOKROLLAH KHAJAVI, and MOHAMMAD HOSSEIN GHADIRIAN ARANI, “The role of intellectual capital in financial distress prediction,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 10, no. 2 (75/3) , pp. 137–166, 2019, [Online]. Available: https://sid.ir/paper/394279/en

Related Journal Papers