Kelley School of Business

1
Kirkwood Credit Analyzer
Daniel Baratz Shameem Farouk Christopher
Roop Jennifer Shikany
Kelley School of Business Indiana University
2
Investor Resources Perceptions
INVESTORS
3
Shifting the Model of Analysis
TRADITIONAL
PROGRESSIVE
Simplistic Materiality Formulas
Substance Over Form of Transaction
AUDITFIRMS
Commingling of Research and Advisory
Clearly Defined Degrees of Separation
INVESTMENT BANKS
Measure Liquidity, Solvency Profitability
Assess Manipulation Establish Confidence
CREDIT AGENCIES
QUALITATIVE ASPECTS
4
Shifting the Model of Analysis
TRADITIONAL
PROGRESSIVE
Simplistic Materiality Formulas
Substance Over Form of Transaction
AUDITFIRMS
Commingling of Research and Advisory
Clearly Defined Degrees of Separation
INVESTMENT BANKS
Measure Liquidity, Solvency Profitability
Assess Manipulation Establish Confidence
CREDIT AGENCIES
QUALITATIVE ASPECTS
5
System Overview
6
http//www.Kelley.iu.edu/NorneUsername
adminPassword xbrlpass
System Demonstration
7
Questions?