节点文献
我国上市公司财务预警的实证研究
An Empirical Study for Financial Distress Prediction in China’s Listed Companies
【摘要】 本文结合我国当前的实际情况,论述了建立财务预警系统的重要性和必要性,并以我国上市公司为研究对象,选取了41家处于财务困境和39家同行业、同规模财务正常的公司为样本,运用Logistic回归,建立财务预警的预测模型。
【Abstract】 This paper studies how to establish financial distress prediction models in China’s listed companies. It firstly discusses the importance and necessity to establish financial distress prediction system. Then it chooses 41 companies with financial distress and 39 companies without financial distress in China’s listed companies as samples. This paper uses Logistic Regression to conduct an empirical study with the samples to establish models for predicting financial distress.
【关键词】 财务预警;
实证研究;
Logistic回归模型;
【Key words】 financial distress prediction; empirical study; Logistic Regression model;
【Key words】 financial distress prediction; empirical study; Logistic Regression model;
- 【文献出处】 乐山师范学院学报 ,Journal of Leshan Teachers College , 编辑部邮箱 ,2003年08期
- 【分类号】F275
- 【被引频次】5
- 【下载频次】225