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1994 | nr 682 Analiza i diagnostyka ekonomiczna. Gospodarka żywnościowa | 29--34
Tytuł artykułu

Metody analizy zagrożenia finansowego firmy

Warianty tytułu
Analysis Methods of the Firm's Financial Distress
Języki publikacji
PL
Abstrakty
Celem artykułu jest prezentacja podstawowych kierunków poszukiwań metod analizy zagrożeń finansowych firmy oraz zasadniczego dorobku w tej dziedzinie, a w szczególności zastosowania metod statystyczno-analitycznych.
EN
The main object of the article are the measuring methods of the firm's financial distress. The analysis of financial distress, as stated by the author, is the analysis ex ante. There are two stages of it; in the first one the dependent and independent variables are defined with the aid of prognostic methods. In the second one the influence of the strengh and the direction of individual independent variables upon the value of dependent variables is determined. The author focuses on the multivariable models of financial distress analysis of the firm, especially on the discriminant analysis. The author also evaluates the models of discriminant analysis developed by Altman, Taffler and Tisshaw, which he considers the most usuful among those accesible in the literature. (original abstract)
Twórcy
Bibliografia
  • Altman E.I.: Financial Rations, Discriminant Analysis and the Prediction of Corporate Bankruptcy. "The Journal of Finance". September 1968, s. 589-609.
  • Altman E.I.: Corporate Financial Distress. New York 1983.
  • Altman E.I., Haldeman R.G., Narayanan P.: Zeta Analysis: A New Model to Identify Bankruptcy Risk of Corporation. "Journal of Banking and Finance", June 1977. Amsterdam 1977.
  • Ball R., Foster G.: Corporate Financial Reporting. A Methodological Review of Empirical Research. Studies of Current Research Methodologies in Accounting A Critical Evaluation. Supplement to "Journal of Accounting Research" 1982.
  • Beaver W.H.: Financial Rations and Predictors of Failure. Empirical Research in Accounting. Supplement to "Journal of Accounting Research" 1966.
  • Blum M.: Failing Company Discriminant Analysis. "Journal of Accounting Research". Spring 1974.
  • Dambolena I.G., Khoury S.J.: Ratio Stability and Corporate Failure. "Journal of Accounting Research". Spring 1972.
  • Ohlson J.S.: Financial Rations and the Probabilistic Prediction of Bankruptcy. "Journal of Accounting Research". Spring 1980.
  • Scott J.: The Probability of Bankruptcy. A Comparisons of Empirical Predictions and Theoretical Models. "Journal of Banking and Finance". June 1984.
  • Zavger C.V.: The Prediction of Corporate Failure. The State of the Art. "Journal of Accounting Literature" 1983.
  • Zeta Services, Zeta Credit/Risk Evaluation. "Zeta Services Inc." 1983.
  • Żmijewski M.E.: Predicting Corporate Bankruptcy: An Empirical Comparison of the Ectant Financial Distress Models. Working Paper State University of New York at Bufallo 1983.
  • Żmijewski M.E.: Methodological Issues Related to the Estimation of Financial Distress Prediction Models. Studies of Current Econometric Issues in Accounting Research. Supplement to "Journal of Accounting Research" 1984.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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