@incollection{, 6D5E7B8137D97C8A289576762444C725 , author={{Dr. MahdiSalehi} and {Dr. MahdiSalehi} and {Ferdowsi University of Mashhad}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1332530 } @incollection{b0, , title={{The auditor's consideration of an entity's ability to continue in existence}} , author={{ Aicpa }} , booktitle={{Statement on auditing standards}} , year={1998} } @incollection{b1, , title={{Compare failure prediction models based on feature selection technique: empirical case from Iran}} , author={{ SAshoori } and { SMohammadi }} , journal={{Procedia Computer Science}} 3 , year={2011} } @incollection{b2, , title={{A hybrid genetic model for the prediction of corporate failure}} , author={{ ABrabazon } and { BKeenan }} , journal={{Computational Management Science}} , year={2004} , publisher={Springer-Verlag} } @book{b3, , title={{Classification and regression trees}} , author={{ LBreiman } and { JFriedman } and { ROlshen } and { CStone }} , year={1984} , note={International Group} } @incollection{b4, , title={{An investigation into auditors, continuity and related qualification judgments}} , author={{ TKida }} , journal={{Journal of Accounting Research}} 18 2 , year={1980} } @book{b5, , title={{Prediction of going-concern status: A probit model for the auditors}} , author={{ HKoh }} , year={1987} Virginia Polytechnic Institute and State University , note={Ph.D. dissertation} } @incollection{b6, , title={{Probit prediction of going and non-going concerns}} , author={{ HKoh } and { RBrown }} , journal={{Managerial Auditing Journal}} 6 3 , year={1991} } @incollection{b7, , title={{Proposed statement on auditing standards: the auditor's consideration of an entity's ability to continue existence}} , author={{ HCKoh } and { LNKillough }} , journal={{Virginia Accountant Quarterly}} 40 2 , year={1988} } @incollection{b8, , title={{Going concern prediction using data mining techniques}} , author={{ HCKoh } and { CKee Low }} , journal={{Managerial Auditing Journal}} 19 3 , year={2004} } @incollection{b9, , title={{Predicting business failure using classification and regression tree: An empirical comparison with popular classical statistical methods and top classification mining methods}} , author={{ HLi } and { JSun } and { JWu }} , journal={{Expert Systems with Applications}} 37 , year={2010} } @book{b10, , title={{Probabilistic reasoning with naïve bayes and Bayesian networks, PhD dissertation}} , author={{ ZMarkov }} , year={2007} Central Connecticut State University } @incollection{b11, , title={{Predicting going concern opinion with data mining}} , author={{ DMartens } and { LBruyneseels } and { BBaesens } and { MWillekens } and { JVanthienen }} , journal={{Decision Support Systems}} 45 , year={2008} } @incollection{b12, , title={{Discriminant prediction of going concern status: A model for auditors}} , author={{ TMckee }} , booktitle={{Selected Papers of the AAA Annual Meeting}} , year={1976} } @incollection{b13, , title={{An empirical investigation of audit qualification decisions in the presence of going concern uncertainties}} , author={{ KMenon } and { KSchwartz }} , journal={{Contemporary Accounting Research}} 3 2 , year={1987} } @incollection{b14, , title={{Financial health prediction models using artificial neural networks, genetic algorithm and multivariate discriminant analysis: Iranian evidence}} , author={{ FMokhatab Rafiei } and { SMManzari } and { SBostanian }} , journal={{Expert Systems with Applications}} 38 , year={2011} } @incollection{b15, , title={{Implementation of multivariate data set by CART algorithm}} , author={{ SSoni }} , journal={{Journal of Information Technology and Knowledge Management}} 2 2 , year={2010} } @book{b16, , title={{Using Bayesian Networks for Bankruptcy Prediction: Some}} , author={{ LSun } and { PShenoy }} , year={2007} }