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accounting information accounting information systems Altman bad management bank bankers bankruptcy Barmash believe Bernie Cornfeld Bevan big project Binzen British Leyland calculated capital cash flow cause of failure causes and symptoms cent certainly chapter chief executive company's costs creative accounting creditors current liabilities customers decades Deeson defects directors dividends economic Edsel employees engine equity example Exhibit experts fact failing companies failure rate figures financial ratios firm fraud high gearing hire purchase industry inflation insolvency Inspectors interest John Bloom launch loan Lockheed management depth merger money supply non-financial symptoms normal business hazard one-man band one-man rule overtrading pany Penn Central Perlman Point 12 predict profits proprietor railroad Rolls-Royce Ross and Kami Saunders Scarlett sell shareholders shares Sir Denning Stirling Homex stock market top management top team total assets trajectory turnover Type 1 companies Type 1 failures