Evaluation of suitability of bankruptcy prediction models
Financial data is the main source of enterprise bankruptcy prediction. Applying bankruptcy prediction models, which consist of significant financial ratios, is one of the most simple as well as accurate ways for predicting bankruptcy of enterprises. With the help of these models, the threat of bankr...
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| Format: | Article |
| Language: | English |
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Vilnius Gediminas Technical University
2006-12-01
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| Series: | Business: Theory and Practice |
| Subjects: | |
| Online Access: | https://www.bjrbe.vgtu.lt/index.php/BTP/article/view/11594 |
| _version_ | 1827362621454548992 |
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| author | Jonas Mackevičius Simona Silvanavičiūtė |
| author_facet | Jonas Mackevičius Simona Silvanavičiūtė |
| author_sort | Jonas Mackevičius |
| collection | DOAJ |
| description | Financial data is the main source of enterprise bankruptcy prediction. Applying bankruptcy prediction models, which consist of significant financial ratios, is one of the most simple as well as accurate ways for predicting bankruptcy of enterprises. With the help of these models, the threat of bankruptcy could be noticed several years before the process of bankruptcy actually starts. The research has proved the linear discriminant models (Altman, Springate, Taffler & Tisshaw) to be the most suitable for predicting bankruptcy in Lithuanian companies.
Įmonių bankroto prognozavimo modelių tinkamumo nustatymas
Santrauka. Finansinių ataskaitų duomenys yra svarbus įmonių bankroto prognozavimo šaltinis. Lengviausia ir tiksliausia prognozuoti įmonių bankrotą taikant prognozavimo modelius, sudarytus iš reikšmingiausių finansinių santykinių rodiklių. Bankroto grėsmę šiais modeliais galima nustatyti likus keleriems metams iki įmonės bankroto proceso pradžios. Tyrimas parodė, kad tinkamiausi Lietuvos įmonių bankrotui prognozuoti yra tiesinės diskriminantinės analizės modeliai - Altman, Springate, Taffler ir Tisshaw.
Reikšminiai žodžiai: bankrotas, bankroto prognozavimas, bankroto prognozavimo modeliai, bankroto tikimybė, finansiniai rodikliai.
Article in Lithuanian. |
| first_indexed | 2024-03-08T07:31:55Z |
| format | Article |
| id | doaj.art-44cb241fa1254a5bb1ee60a62c59883e |
| institution | Directory Open Access Journal |
| issn | 1648-0627 1822-4202 |
| language | English |
| last_indexed | 2024-03-08T07:31:55Z |
| publishDate | 2006-12-01 |
| publisher | Vilnius Gediminas Technical University |
| record_format | Article |
| series | Business: Theory and Practice |
| spelling | doaj.art-44cb241fa1254a5bb1ee60a62c59883e2024-02-02T20:15:52ZengVilnius Gediminas Technical UniversityBusiness: Theory and Practice1648-06271822-42022006-12-017410.3846/btp.2006.24Evaluation of suitability of bankruptcy prediction modelsJonas Mackevičius0Simona Silvanavičiūtė1Vilnius University, Saulėtekio al. 9, LT-10222 Vilnius, LithuaniaVilnius University, Saulėtekio al. 9, LT-10222 Vilnius, LithuaniaFinancial data is the main source of enterprise bankruptcy prediction. Applying bankruptcy prediction models, which consist of significant financial ratios, is one of the most simple as well as accurate ways for predicting bankruptcy of enterprises. With the help of these models, the threat of bankruptcy could be noticed several years before the process of bankruptcy actually starts. The research has proved the linear discriminant models (Altman, Springate, Taffler & Tisshaw) to be the most suitable for predicting bankruptcy in Lithuanian companies. Įmonių bankroto prognozavimo modelių tinkamumo nustatymas Santrauka. Finansinių ataskaitų duomenys yra svarbus įmonių bankroto prognozavimo šaltinis. Lengviausia ir tiksliausia prognozuoti įmonių bankrotą taikant prognozavimo modelius, sudarytus iš reikšmingiausių finansinių santykinių rodiklių. Bankroto grėsmę šiais modeliais galima nustatyti likus keleriems metams iki įmonės bankroto proceso pradžios. Tyrimas parodė, kad tinkamiausi Lietuvos įmonių bankrotui prognozuoti yra tiesinės diskriminantinės analizės modeliai - Altman, Springate, Taffler ir Tisshaw. Reikšminiai žodžiai: bankrotas, bankroto prognozavimas, bankroto prognozavimo modeliai, bankroto tikimybė, finansiniai rodikliai. Article in Lithuanian.https://www.bjrbe.vgtu.lt/index.php/BTP/article/view/11594bankruptcybankruptcy predictionbankruptcy prediction modelsprobability of bankruptcyfinancial ratios |
| spellingShingle | Jonas Mackevičius Simona Silvanavičiūtė Evaluation of suitability of bankruptcy prediction models Business: Theory and Practice bankruptcy bankruptcy prediction bankruptcy prediction models probability of bankruptcy financial ratios |
| title | Evaluation of suitability of bankruptcy prediction models |
| title_full | Evaluation of suitability of bankruptcy prediction models |
| title_fullStr | Evaluation of suitability of bankruptcy prediction models |
| title_full_unstemmed | Evaluation of suitability of bankruptcy prediction models |
| title_short | Evaluation of suitability of bankruptcy prediction models |
| title_sort | evaluation of suitability of bankruptcy prediction models |
| topic | bankruptcy bankruptcy prediction bankruptcy prediction models probability of bankruptcy financial ratios |
| url | https://www.bjrbe.vgtu.lt/index.php/BTP/article/view/11594 |
| work_keys_str_mv | AT jonasmackevicius evaluationofsuitabilityofbankruptcypredictionmodels AT simonasilvanaviciute evaluationofsuitabilityofbankruptcypredictionmodels |