Keywords: Multi‐classification constrained‐covariance regression analysis
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Journal Articles
International Journal of Accounting and Information Management (2014) 22 (2): 146–156.
Published: 29 April 2014
..., whereas that for the MCS utilizes multi-classification constrained-covariance regression analysis. Findings – Based on a unified data set of 112 collapsed companies and 341 non-collapsed companies utilised across both the DCS and the MCS, the results indicate that whilst both classification schemes...
Journal Articles
International Journal of Accounting and Information Management (2012) 20 (3): 300–316.
Published: 27 July 2012
... Publishing Limited 2012 United States of America Accounting Modelling Business failures Corporate collapse Financial ratios Multiple discriminant analysis Multiclassification constrainedcovariance regression analysis The shift from univariate to multivariate ratio‐based modeling...

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