A5015276351- Financial Distress and Bankruptcy Prediction
- Efficiency Analysis Using DEA
- Digital Transformation in Financial Services
- Business and Economic Development
- Blockchain Technology Applications and Security
- Stock Market Forecasting Methods
- Auditing, Earnings Management, Governance
- Working Capital and Financial Performance
University of Belgrade
2022
Blockchain technology has caused a significant boom in academic and professional circles, becoming central topic of discussion the fields business process modernisation, transparency, privacy, data security. In accounting field, this can bring revolutionary changes through automation record-keeping, immutability financial records, transparent exchange among all participants, thereby enhancing trust efficiency practices. However, it also introduces challenges related to reduced employment...
In this paper, we assess the impact of COVID-19 crisis on bankruptcy risk a sample 100 hotel companies and, consequently, industry in Republic Serbia. The assessment applies to period, 2019–2026, with use data financial indicators for 2015–2020. Five novel structural time-series models, which have derived from Altman’s EM Z″-score model as predictors, were used, and new conceptual framework assessing is provided. expands applicability credit-risk-scoring models multiyear predictions, it...
In this paper we demonstrate a new conceptual framework in the application of multilayer perceptron (MLP) artificial neural networks (ANNs) to bankruptcy risk prediction using different time-delay network (TDNN) models assess Altman’s EM Z″-score zones firms for sample 100 companies operating hotel industry Republic Serbia. Hence, accuracies 9580 forecasting ANNs trained period 2016 2021 are analyzed, and impact various input parameters ANN on their accuracy is investigated, including...