財務(wù)預(yù)警模型與其實證分析——上市公司財務(wù)困境預(yù)警

《財務(wù)預(yù)警模型與其實證分析——上市公司財務(wù)困境預(yù)警》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。

1、西華大學(xué)碩士學(xué)位論文第1v頁AbstractFinancialcrisisearly-wardingisthecoreofthefinancialpre-waming．Listedcompaniesasatypi∞lmodementerprise，havearelativeeffectivemanagementsystemandmorecompletedfinancialaccountingi面ormatinnexp

2、ore．Thereforeasgoodexumpleoftbefinancialcrisisearlywarnin

3、gmodel，theyaterepresentativeandpractical．Becausecompaniesfacemoreandmoreworldwidecompetitions,someofthemwillfallintocrisisandwillgobankruptevenworse．Financialcrisiswillbadlyaffecteconomyfromvariousaspects．Therefore，effectivelyforecastingfinancialdifficultybeCOIELesthe

4、essentialstepforcommercialbanktomanagecreditriskandalsoforstockinVestorstoreducethebnsine站riskfortheftinvestment．Accordingtocompanies’financialreports，financialratiosormodelsapplied,throughstatisticalmethods，financialcrisisearly-warningsystemanalysescompanies‘a(chǎn)bilityo

5、frepayingdebtsandpayoff,soitpredictsprobabilityofcompanies’financialdefiniLToestablishafinancialcrisisearly-warningsystemisaneffectivewaytopreventandcontrolfinancialfailures．IthadbeenknowninforeignandChinesescholars．Thisdissertationwinmainlyfocusonfailedlistedcompanie

6、sasresearchobjectsandinvestigateatargenumberofrelatedliteratures．BasedOHplentyofliteraturereviewingandconsideringthecharactersofChiilesosecuritymarket,STand‘STaredefined勰failure．^Lftercollectingvariouscase8anddatafromfailedlistedcompanies，theresearchwasconductedOilpre

7、-wamingofthefailmeoflistedcompanies．Ontheanalysis，thisdissertationanatomizesoasesofSTstocks，andanalyzesrea80nsoffailurefromthefollowingthreeaspects：Industryfactor,stockframe,intendaneemechanism,businessdiversificationandinvestment．ThenconsideredbothIe蜘nsandcases．thech

8、aractersoffailureinlistedcompanieswassummarizedasdeteriorationofliquidityandleverage，profitability,activity,growingability,structureandcashflow．Suchresultsareveryhelpfulinchoosingvariables．Basedonthedataacquiredfromlistedcorporations，thisarticleanalyzesfinancialcharac

9、terofdifferenceindustry觚Theresultrevealedthatthefinancialcharacterbetweendifferenceindustriesisdistinct．Sothepre-warningmode