{"id":"https://openalex.org/W7129627273","doi":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","title":"Financial Analysis, Valuation, and Recovery Models in Bankruptcy and Liquidation","display_name":"Financial Analysis, Valuation, and Recovery Models in Bankruptcy and Liquidation","publication_year":2026,"publication_date":"2026-01-01","ids":{"openalex":"https://openalex.org/W7129627273","doi":"https://doi.org/10.62486/978-9915-9869-0-6.ch05"},"language":"en","primary_location":{"id":"doi:10.62486/978-9915-9869-0-6.ch05","doi":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","is_oa":true,"landing_page_url":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","pdf_url":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bankruptcy & liquidation: A contemporary approach","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W7129740005","display_name":"Bankruptcy & liquidation: A contemporary approach"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","any_repository_has_fulltext":null},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5119175895","display_name":"Ajueyitse Martins Otuedon","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273746","display_name":"College of Education Warri","ror":"https://ror.org/00cxaa614","country_code":"NG","type":"education","lineage":["https://openalex.org/I4405273746"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Ajueyitse Martins Otuedon","raw_affiliation_strings":["Department of Business Education , College of Education. Warri , Delta State , Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Business Education , College of Education. Warri , Delta State , Nigeria","institution_ids":["https://openalex.org/I4405273746"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5119175893","display_name":"Joy Ochuko Edheku","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4392738088","display_name":"Dennis Osadebay University","ror":"https://ror.org/03byxpy70","country_code":"NG","type":"education","lineage":["https://openalex.org/I4392738088"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Joy Ochuko Edheku","raw_affiliation_strings":["Department of Accounting , Dennis Osadebay University. Asaba , Delta State , Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting , Dennis Osadebay University. Asaba , Delta State , Nigeria","institution_ids":["https://openalex.org/I4392738088"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5062865099","display_name":"Felix Enaibre Ighosewe","orcid":"https://orcid.org/0000-0003-4600-4595","observed_orcids":["https://orcid.org/0000-0003-4600-4595"]},"institutions":[{"id":"https://openalex.org/I4392738088","display_name":"Dennis Osadebay University","ror":"https://ror.org/03byxpy70","country_code":"NG","type":"education","lineage":["https://openalex.org/I4392738088"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Felix Enaibre Ighosewe","raw_affiliation_strings":["Department of Accounting , Dennis Osadebay University. Asaba , Delta State , Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting , Dennis Osadebay University. Asaba , Delta State , Nigeria","institution_ids":["https://openalex.org/I4392738088"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057437394","display_name":"Samuel Ejiro Uwhejevwe-Togbolo","orcid":"https://orcid.org/0009-0002-7916-1888","observed_orcids":["https://orcid.org/0009-0002-7916-1888"]},"institutions":[{"id":"https://openalex.org/I4392738088","display_name":"Dennis Osadebay University","ror":"https://ror.org/03byxpy70","country_code":"NG","type":"education","lineage":["https://openalex.org/I4392738088"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Samuel Ejiro Uwhejevwe-Togbolo","raw_affiliation_strings":["Department of Accounting , Dennis Osadebay University. Asaba , Delta State , Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting , Dennis Osadebay University. Asaba , Delta State , Nigeria","institution_ids":["https://openalex.org/I4392738088"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057036340","display_name":"Festus Elugom Ubogu","orcid":"https://orcid.org/0000-0002-9068-0892","observed_orcids":["https://orcid.org/0000-0002-9068-0892"]},"institutions":[{"id":"https://openalex.org/I4392738088","display_name":"Dennis Osadebay University","ror":"https://ror.org/03byxpy70","country_code":"NG","type":"education","lineage":["https://openalex.org/I4392738088"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Festus Elugom Ubogu","raw_affiliation_strings":["Department of Accounting , Dennis Osadebay University. Asaba , Delta State , Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting , Dennis Osadebay University. Asaba , Delta State , Nigeria","institution_ids":["https://openalex.org/I4392738088"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12509","display_name":"Corporate Insolvency and Governance","score":0.9463000297546387,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12509","display_name":"Corporate Insolvency and Governance","score":0.9463000297546387,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.050599999725818634,"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/T10019","display_name":"Corporate Finance and Governance","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-insolvency","display_name":"corporate insolvency","score":0.8939999938011169},{"id":"https://openalex.org/keywords/bankruptcy","display_name":"bankruptcy","score":0.8769999742507935},{"id":"https://openalex.org/keywords/liquidation","display_name":"liquidation","score":0.8700000047683716},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9340000152587891},{"id":"https://openalex.org/keywords/financial-distress","display_name":"financial distress","score":0.765999972820282},{"id":"https://openalex.org/keywords/financial-statement-manipulation","display_name":"financial statement manipulation","score":0.7829999923706055},{"id":"https://openalex.org/keywords/fraud","display_name":"fraud","score":0.8190000057220459},{"id":"https://openalex.org/keywords/early-warning-systems","display_name":"early warning systems","score":0.5740000009536743},{"id":"https://openalex.org/keywords/financial-statement-valuation","display_name":"financial statement valuation","score":0.5070000290870667},{"id":"https://openalex.org/keywords/recovery-model","display_name":"recovery model","score":0.6589999794960022},{"id":"https://openalex.org/keywords/corporate-governance-reform","display_name":"corporate governance reform","score":0.5870000123977661},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.36399999260902405}],"concepts":[{"id":"https://openalex.org/C504631918","wikidata":"https://www.wikidata.org/wiki/Q152074","display_name":"Bankruptcy","level":2,"score":0.6345999836921692},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4366999864578247},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4219000041484833},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3968000113964081},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3154999911785126},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.2775999903678894},{"id":"https://openalex.org/C2992337254","wikidata":"https://www.wikidata.org/wiki/Q31275820","display_name":"Financial stability","level":2,"score":0.27570000290870667},{"id":"https://openalex.org/C61797465","wikidata":"https://www.wikidata.org/wiki/Q1188986","display_name":"Term (time)","level":2,"score":0.275299996137619},{"id":"https://openalex.org/C2780414751","wikidata":"https://www.wikidata.org/wiki/Q157470","display_name":"Debtor","level":4,"score":0.24860000610351562},{"id":"https://openalex.org/C2984760201","wikidata":"https://www.wikidata.org/wiki/Q1785212","display_name":"Financial distress","level":2,"score":0.24619999527931213}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.62486/978-9915-9869-0-6.ch05","doi":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","is_oa":true,"landing_page_url":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","pdf_url":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bankruptcy & liquidation: A contemporary approach","raw_type":"book-chapter"}],"best_oa_location":{"id":"doi:10.62486/978-9915-9869-0-6.ch05","doi":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","is_oa":true,"landing_page_url":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","pdf_url":"https://doi.org/10.62486/978-9915-9869-0-6.ch05","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bankruptcy & liquidation: A contemporary approach","raw_type":"book-chapter"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7129627273.pdf","grobid_xml":"https://content.openalex.org/works/W7129627273.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W1997391767","https://openalex.org/W2006680549","https://openalex.org/W2124532504"],"related_works":["https://openalex.org/W652732340","https://openalex.org/W4249664655","https://openalex.org/W1990840340","https://openalex.org/W1556147697","https://openalex.org/W1591083930","https://openalex.org/W4244966390","https://openalex.org/W7065023408","https://openalex.org/W4214831254","https://openalex.org/W1491129062","https://openalex.org/W2347896339"],"abstract_inverted_index":{"Learning":[0],"ObjectivesOnce":[1],"this":[2],"chapter":[3],"is":[4,7],"completed,":[5],"it":[6],"expected":[8],"that":[9,25],"the":[10,47,53,70,80],"readers":[11],"can:":[12],"1.":[13],"Know":[14],"how":[15],"corporate":[16,48],"governance":[17,24,49],"links":[18],"with":[19,62],"insolvency.2.":[20],"Track":[21],"down":[22],"failed":[23],"often":[26],"results":[27],"in":[28,37],"insolvency.3.":[29],"The":[30],"role":[31],"of":[32,55,66,72,82],"directors,":[33],"auditors":[34],"and":[35,43,59,77],"management":[36],"avert":[38],"financial":[39,56],"distress.4.Under":[40],"CAMA":[41],"2020":[42],"NCCG":[44],"2018,":[45],"examine":[46],"reforms.":[50],"5.":[51],"Examine":[52],"manipulation":[54],"statements,":[57],"fraud":[58],"their":[60],"relationship":[61],"insolvency.6.":[63],"Assess":[64],"early-warning":[65],"business":[67],"failure.7.":[68],"Determine":[69],"position":[71],"regulators":[73],"like":[74],"SEC,":[75],"FRCN":[76],"NAICOM.8.":[78],"Debate":[79],"consequence":[81],"ethical":[83],"maltreatment":[84],"on":[85],"insolvency.":[86]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-02-18T00:00:00"}