Contents
Editorial

Contributors

The Role of Cash Flow Information in Predicting Corporate Failure:
The State of the Literature
by Divesh S. Sharma

Description, Explanation, Prediction - the Evolution of Bankruptcy Studies?
by Patti Cybinski

Detection of Financial Distress Via Multivariate Statistical Analysis
by S. Ganesalingam and Kuldeep Kumar

A Study on Using Artificial Neural Networks to Develop an Early Warning Predictor for Credit Union Financial Distress with Comparison to the Probit Model
by Clarence N.W. Tan and Herlina Dihardjo

Predicting Return Outcomes to Shareholders from Companies Entering Chapter 11 Bankruptcy
by Graham Partington, Philip Russel, Max Stevenson and Violet Torbey