Indicating Insolvency in Firms

被引：0

作者：

Hospodka, Jan ^{[1
]}

Randakova, Monika ^{[1
]}

机构：

[1] Univ Econ Prague, Fac Finance & Accounting, Dept Financial Accounting & Auditing, W Churchill Sq 4, Prague 13067 3, Czech Republic

来源：

FINANCIAL MANAGEMENT OF FIRMS AND FINANCIAL INSTITUTIONS: 11TH INTERNATIONAL SCIENTIFIC CONFERENCE, PTS I-III | 2017年

关键词：

Insolvency; financial ratios; bankruptcy; company; indication; FINANCIAL RATIOS; PREDICTORS;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper seeks to assess whether it is possible for companies to predict that they are getting closer to insolvency or financial distress. The research has focused on companies that filed for bankruptcy in 2015 and their financial statements for periods 2012, 2013 and 2014. Through standardized financial ratios, the aim was to look for a trend or a tendency that these indicators might have signaled in advance to raise red flags and predict the forthcoming problems. The paper also addresses the advantages and limitations of the particular financial ratios and discusses to what extent these might be beneficial for the management in relation to providing them with useful information.

引用

页码：312 / 319

页数：8

共 11 条

[1] FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND PREDICTION OF CORPORATE BANKRUPTCY [J].