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Keywords: Bankruptcy
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Journal Articles
Journal of Financial Reporting and Accounting 1–22.
Published: 25 May 2026
...Elena Precourt Purpose This study aims to examine whether distressed firms that file for bankruptcy are more likely to restate their financial statements than those that reorganize successfully outside of bankruptcy. It explores whether restatements serve as a signal of impending failure and how...
Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 29 May 2025
...-use rights only Artificial intelligence Bankruptcy Bibliometric analysis Data mining Deep learning Financial distress Financial performance Machine learning Prediction This research uses bibliometric analysis to analyze and search the existing literature on the use of AI...
