Managerial Finance


Accounting and Finance

Table Of Contents: Volume 18 Issue 6

Predictive Accuracy of Judgmental vs Statistical Approaches to Bank Loan Appraisal: Empirical Evidence from Nigeria

Ademola Ariyo, Emmanuel Kayode Abegunde

There has been a general concern about the alarming rate of loan default, resulting in a large number of bad and doubtful accounts, in the Nigerian banking industry. To…

Using Neural Networks for Credit Scoring

Herbert L. Jensen

Neural networks offer an alternative to numerical scoring schemes for credit granting and extension decisions. A standard back‐ propagation neural network running on a DOS…

The Funds Statement: An Inquest

Gabriel D. Donleavy

In 1985 Canada became the first country to replace its funds flow statement by a cash flow statement. By mid 1991, South Africa, the USA and New Zealand had done the same…

Tax and Financing ‐ Two Problems for the Analyst

Alan F. Fox

In carrying out the process of financial statement analysis, the analyst is confronted both with problems stemming from the function itself as well as problems caused by…

Towards an Accounting Science

Chedli Baccouche

The field, currently termed “accounting”, constitutes a confused mix of accounting theories, accounting techniques, and accounting practices. This confusion is clearly…



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  • Professor Don Johnson