Yuanzheng Chen, Yitian Zhang, Matt Sherman. Going Concern and Bankruptcy Prediction under Extreme Class Imbalance: Cost-Sensitive Learning, Resampling, and Focal Loss with Explainable Financial-Ratio Portraits. JACS. 2024;4(4):80-96. Accessed September 6, 2026. https://ciajournal.com/index.php/JACS/article/view/332