COVID-19 and firms’ financial health in Brescia: a simulation with Logistic regression and neural networks

Daniela Bragoli, Giovanni Marseguerra, Davide Fedreghini, Tommaso Ganugi, A Bernardi

Research output: Contribution to journalArticle

Abstract

COVID-19 has generated an unprecedented shock to the global economy causing both the decrease in demand and supply. The purpose of this paper is to simulate the effect of COVID-19 on firms’ financial statements in Brescia. The shocked information is then fed into two bankruptcy models with the aim of providing an up-to-date picture of firms’ economic health in one of the most prosperous industrial areas in Italy and Europe.
Original languageEnglish
Pages (from-to)293-309
Number of pages17
JournalNATIONAL ACCOUNTING REVIEW
Volumevolume 3
DOIs
Publication statusPublished - 2021

Keywords

  • COVID-19
  • neural networks
  • logistic regression
  • financial statements

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