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Keywords: TDR
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Journal Articles
Financial distress prediction in private firms: developing a model for troubled debt restructuring
Open Access
Journal of Applied Accounting Research (2025) 26 (6): 205–222.
Published: 20 November 2023
... restructuring (TDR) to continue business. Design/methodology/approach This study used a sample of 312 distressed and 312 non-distressed firms. It includes 60 French, 21 Spanish and 231 Italian firms in both distressed and non-distressed groups. The data are extracted from the ORBIS database. First...
