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上市公司财务困境预警的Logit模型实证研究
An Empirical Study of Logit Model Predicting Financial Distress of Listed Companies
【摘要】 把传统财务指标与现金流指标结合起来,利用logit方法构建了一个上市公司财务困境预警模型,该模型对预测样本进行实证研究,证明是一种有效、实用的预测方法。
【Abstract】 This paper combines the traditional financial index with cash flow index, takes samples from Shanghai & Shenzhen security market, and establishes a financial distress prediction model of listed companies through LOGIT method. The results indicate that this prediction model is an effective and practical method of financial distress prediction.
【关键词】 上市公司;
财务困境;
现金流;
logit方法;
【Key words】 listed companies; financial distress; cash flow; LOGIT method;
【Key words】 listed companies; financial distress; cash flow; LOGIT method;
- 【文献出处】 湖南工程学院学报(社会科学版) ,Journal of Hunan Institute of Engineering , 编辑部邮箱 ,2004年04期
- 【分类号】F275
- 【被引频次】49
- 【下载频次】701