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The Journal of Business Publication Info

Stable URL: http://www.jstor.org/stable/10.1086/209665
Forecasting Bankruptcy More Accurately: A Simple Hazard Model
Tyler Shumway
The Journal of Business , Vol. 74, No. 1 (January 2001), pp. 101-124
Article Stable URL: http://www.jstor.org/stable/10.1086/209665

Forecasting Bankruptcy More Accurately: A Simple Hazard Model*

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Abstract(back to top)

I argue that hazard models are more appropriate than single‐period models for forecasting bankruptcy. Single‐period models are inconsistent, while hazard models produce consistent estimates. I describe a simple technique for estimating a discrete‐time hazard model. I find that about half of the accounting ratios that have been used in previous models are not statistically significant. Moreover, market size, past stock returns, and idiosyncratic returns variability are all strongly related to bankruptcy. I propose a model that uses both accounting ratios and market‐driven variables to produce out‐of‐sample forecasts that are more accurate than those of alternative models.

Bibliographic Information(back to top)

  • Forecasting Bankruptcy More Accurately: A Simple Hazard Model
  • Tyler Shumway
  • The Journal of Business
  • Vol. 74, No. 1 (January 2001) (pp. 101-124)

Author Information(back to top)

Tyler Shumway

University of Michigan

Notes and References(back to top)

This item contains 1 note(s).

Notes

* I thank Chris Acito, Steve Boyce, John Cochrane, George Constantinides, Dennis Capozza, Kathryn Clark, Josh Coval, Eugene Fama, Chris Geczy, Paul Gompers, Steve Kaplan, Michael Parzen, Burt Porter, Ross Stevens, Kelly Welch, Sven Wilson, Arnold Zellner, Luigi Zingales, Mark Zmijewski, an anonymous referee, and seminar participants at the University of Chicago, Brigham Young University, and the University of Michigan for suggestions.

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© 2001 by The University of Chicago. All rights reserved.