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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Bhimani, A., Gulamhussen, M. A. & Lopes, S. R. (2013). The role of financial, macroeconomic, and non-financial information in bank loan default timing prediction. European Accounting Review. 22 (4), 739-763
Exportar Referência (IEEE) 
A. Bhimani et al.,  "The role of financial, macroeconomic, and non-financial information in bank loan default timing prediction", in European Accounting Review, vol. 22, no. 4, pp. 739-763, 2013
Exportar BibTeX 
@article{bhimani2013_1734886055036,
	author = "Bhimani, A. and Gulamhussen, M. A. and Lopes, S. R.",
	title = "The role of financial, macroeconomic, and non-financial information in bank loan default timing prediction",
	journal = "European Accounting Review",
	year = "2013",
	volume = "22",
	number = "4",
	doi = "10.1080/09638180.2013.770967",
	pages = "739-763",
	url = "http://www.tandfonline.com/doi/abs/10.1080/09638180.2013.770967#.UYNvO6IUtX0"
}
Exportar RIS 
TY  - JOUR
TI  - The role of financial, macroeconomic, and non-financial information in bank loan default timing prediction
T2  - European Accounting Review
VL  - 22
IS  - 4
AU  - Bhimani, A.
AU  - Gulamhussen, M. A.
AU  - Lopes, S. R.
PY  - 2013
SP  - 739-763
SN  - 0963-8180
DO  - 10.1080/09638180.2013.770967
UR  - http://www.tandfonline.com/doi/abs/10.1080/09638180.2013.770967#.UYNvO6IUtX0
AB  - We assess the use of bank loan information in predicting the timing to
default. We use unique data on defaults in small and medium enterprises maintained by
the Central Bank of Portugal which includes financial accounting and macroeconomic
indicators, as well as non-financial information. The findings are indicative of the
incremental predictive ability of non-financial information over and above
macroeconomic and financial accounting information in the baseline, industry, and
in- and out-of-sample models. Specifically, total credit secured by firms is, as
expected, negatively and significantly related to default. Gross domestic product is
negatively and significantly related to default, and benchmark market rate is
positively and significantly associated with default. The findings also reveal that firms
which are operated by partners, which have stronger financial support from partners,
and which possess operational assets exhibit lower hazards of default. The study
indicates that non-financial information and macroeconomic indicators assessed
alongside financial accounting data can significantly improve the forecasting
performance of default models.
ER  -