文章基本信息

标题：The Determinants of Credit Risk in Malaysia
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作者：Norlida Abdul Manab ; Norlida Abdul Manab ; Ng Yen Theng 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：172
页码：301-308
DOI：10.1016/j.sbspro.2015.01.368
语种：English
出版社：Elsevier
摘要：AbstractThe aims of this study are to investigate the determinants of credit risk and to examine the impact of earnings management on credit risk prediction. The results showed that the liquidity ratio was significant in determining credit risk before and after earnings management was adjusted. Meanwhile, the productivity ratio was significant in the unadjusted model, while the profitability ratio was significant in the adjusted model. The overall percentage of correct prediction showed that the unadjusted model predicted better than the adjusted model. This study provides knowledge about the effect of earning management on bankruptcy prediction.
关键词：Credit risk;earnings management;bankruptcy prediction;Malaysia