{"id":"https://openalex.org/W4406994650","doi":"https://doi.org/10.1177/0148-558x1989005003004","title":"On Bankruptcy Indicators From Analysts\u2019 Earnings Forecasts","display_name":"On Bankruptcy Indicators From Analysts\u2019 Earnings Forecasts","publication_year":1990,"publication_date":"1990-07-01","ids":{"openalex":"https://openalex.org/W4406994650","doi":"https://doi.org/10.1177/0148-558x1989005003004"},"language":"en","primary_location":{"id":"doi:10.1177/0148-558x1989005003004","doi":"https://doi.org/10.1177/0148-558x1989005003004","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0148-558x1989005003004","pdf_url":null,"source":{"id":"https://openalex.org/S107181468","display_name":"Journal of Accounting Auditing & Finance","issn_l":"0148-558X","issn":["0148-558X","2160-4061"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Auditing &amp; Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"O. DOUGLAS MOSES","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35364215","display_name":"Naval Postgraduate School","ror":"https://ror.org/033yfkj90","country_code":"US","type":"education","lineage":["https://openalex.org/I1330347796","https://openalex.org/I3130687028","https://openalex.org/I35364215"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"O. DOUGLAS MOSES","raw_affiliation_strings":["Department of Administrative Science, Naval Postgraduate School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Administrative Science, Naval Postgraduate School","institution_ids":["https://openalex.org/I35364215"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I35364215"],"apc_list":{"value":3650,"currency":"USD","value_usd":3650},"apc_paid":null,"fwci":1.8851,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.92840973,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"5","issue":"3","first_page":"379","last_page":"404"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9585000276565552,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9585000276565552,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0215000007301569,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11918","display_name":"Forecasting Techniques and Applications","score":0.009100000374019146,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/bankruptcy-prediction","display_name":"bankruptcy prediction","score":0.9649999737739563},{"id":"https://openalex.org/keywords/financial-analysts","display_name":"financial analysts","score":0.6430000066757202},{"id":"https://openalex.org/keywords/earnings-forecasts","display_name":"earnings forecasts","score":0.9890000224113464},{"id":"https://openalex.org/keywords/forecast-error","display_name":"forecast error","score":0.765999972820282},{"id":"https://openalex.org/keywords/forecast-bias","display_name":"forecast bias","score":0.9649999737739563},{"id":"https://openalex.org/keywords/forecast-dispersion","display_name":"forecast dispersion","score":0.9980000257492065},{"id":"https://openalex.org/keywords/early-warning-indicators","display_name":"early warning indicators","score":0.8119999766349792},{"id":"https://openalex.org/keywords/business-failure","display_name":"business failure","score":0.43700000643730164}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7171390056610107},{"id":"https://openalex.org/C504631918","wikidata":"https://www.wikidata.org/wiki/Q152074","display_name":"Bankruptcy","level":2,"score":0.696983277797699},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.48524951934814453},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.46290621161460876},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45829519629478455},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.4345055818557739},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42035141587257385},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.3537163734436035},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27669185400009155}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1177/0148-558x1989005003004","doi":"https://doi.org/10.1177/0148-558x1989005003004","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0148-558x1989005003004","pdf_url":null,"source":{"id":"https://openalex.org/S107181468","display_name":"Journal of Accounting Auditing & Finance","issn_l":"0148-558X","issn":["0148-558X","2160-4061"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Auditing &amp; Finance","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":20,"referenced_works":["https://openalex.org/W1484185761","https://openalex.org/W1506730548","https://openalex.org/W1506983033","https://openalex.org/W1542765053","https://openalex.org/W1562683833","https://openalex.org/W1577713541","https://openalex.org/W1706371738","https://openalex.org/W1965916166","https://openalex.org/W1973799740","https://openalex.org/W1987054329","https://openalex.org/W2019257675","https://openalex.org/W2020848494","https://openalex.org/W2038505981","https://openalex.org/W2056851492","https://openalex.org/W2093146350","https://openalex.org/W2124150876","https://openalex.org/W2141468819","https://openalex.org/W2327200526","https://openalex.org/W2995391392","https://openalex.org/W7028215963"],"related_works":["https://openalex.org/W2170360144","https://openalex.org/W314479945","https://openalex.org/W7045529541","https://openalex.org/W4413231636","https://openalex.org/W2789312029","https://openalex.org/W3167747188","https://openalex.org/W7052893504","https://openalex.org/W7112000076","https://openalex.org/W2026855046","https://openalex.org/W2550762060"],"abstract_inverted_index":{"Research":[0],"has":[1],"documented":[2],"that":[3,49],"forecasts":[4,41],"of":[5,14,35,44,61],"future":[6],"earnings":[7,40,62],"made":[8],"by":[9],"financial":[10],"analysts":[11],"capture":[12],"aspects":[13],"risk":[15],"and":[16,21,51,70],"expected":[17],"return":[18],"for":[19],"firms,":[20],"reflect":[22],"information":[23],"not":[24],"reflected":[25],"in":[26,75,90],"firms\u2019":[27],"accounting":[28,103],"reports.":[29],"This":[30],"study":[31],"investigates":[32],"the":[33,91],"usefulness":[34],"measures":[36,78],"developed":[37],"from":[38],"analysts\u2019":[39],"as":[42,96,98],"indicators":[43],"impending":[45],"bankruptcy.":[46],"Results":[47],"indicate":[48],"healthy":[50],"failing":[52],"firms":[53],"differ":[54],"significantly":[55],"with":[56],"respect":[57],"to":[58,80,87,94],"four":[59,82],"properties":[60,84],"forecasts:":[63],"forecast":[64,66,68,71,83],"level,":[65],"error,":[67],"bias,":[69],"dispersion.":[72],"When":[73],"combined":[74],"a":[76],"model,":[77],"related":[79],"these":[81],"are":[85],"able":[86],"predict":[88],"bankruptcy":[89],"year":[92],"prior":[93],"failure":[95],"accurately":[97],"more":[99],"traditional":[100],"approaches":[101],"using":[102],"ratios.":[104]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2025-01-31T00:00:00"}
