FitzPatrick 1932 is an early paper in the field of bankruptcy prediction.
In a series of three articles in the monthly The Certified Public Accountant in 1932, Paul J. FitzPatrick presented data for 20 matched pairs of firms and discussed accounting ratios as indicators of bankruptcy.
It is historically significant as an early attempt in this field, and it is notable also for its publishing a data set, now in the public domain.
The dataset includes 13 accounting ratios calculated for 40 firms for each of three years.
"A Comparison of the Ratios of Successful Industrial Enterprises With Those of Failed Companies".