Date of Award

8-2015

Degree Type

Thesis

Degree Name

Master of Science (MS)

Department

Economics and Finance

Committee

Not specified

Abstract

Knowing whether or not a company is financial stable has always been a top concern for analysts and money managers. This paper compares the effectiveness of default prediction using two different types of measures: accounting and market based. Accounting measures have been the most popular even though, according to theory, a market based measure reflects all available information. Theory goes as far to say that accounting measures can add no incremental value to a market based measure. In my research I found that accounting based measures can be effective in their predictive power; the market-based measure (BSM) results were much more difficult to estimate within the limits of this research project.

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