An investigation on the capability of Meta-analysis in identification of bankruptcy prediction variables

This study has been carried out with purpose to present the method of meta analysis as a tool to aggregate and reprocessing findings and investigate its ability to assess field studies of accounting and financial. In this respect، studies on the topic of bankruptcy predictions were evaluated، which indicate that the lack of integrity and agreement on bankruptcy predictor variables as the fundamental basis of these studies. Accordingly، regardless of the techniques used and the purpose of them، extracting a set of predictor variables and integration them in this area is necessary Therefore، three studies were assessed by using Meta analysis. The main reason for the use of these three studies was lack of sufficient data for Meta analysis of studies that provide evidence of weakness in standard presentation and reporting of studies by researchers. Among of techniques of quantitative Meta analysis for aggregating the results، is used combining result approach and effect size r. After reviewing studies and extraction 42 unique variables، finally the seven variables were selected based on the four classification of r.