【摘要】 目前关于财务困境预测的研究大多是局限于截面数据的静态计量和统计模型,忽视了公司的财务状况是不断变化的事实.为了揭示公司财务状况的变化过程,利用面板数据建立了panel logit概率模型.研究结果表明,panel logit模型在预测准确度方面优于普通的logit模型.更多还原

【Abstract】 The recent studies on financial distress are mostly confined to static econometric and statistical method based on cross-sectional financial data,and ignore the fact that the companies’ financial status is a dynamic process.In order to show the change of companies in financial position,the paper established the financial distress prediction model based on panel logit.Empirical Results indicate that the forecast accuracy of panel logit model is better than ordinary logit model.更多还原