The Empirical Research About Financial Failure Warning of Small and Medium-sized Listed Company

摘要：

We took small and medium-sized listed companies of China as the research object.By using qualitative analysis and quantitative analysis method,we choose seven indicators identified as model indicators (independent variables) from the basis of indicators.Finally,we selected 52 small board listed companies,using occurrence of financial failure of the previous years Logistic modeling and the financial early warning.The model of regression show:the enterprise is the financial failure of the previous year,Logistic Regression accuracy rate is 78.82％;in an enterprise financial failure of the previous two years,Logistic Regression accuracy rate is 65.28％.

关键词： listed company financial failure financial indicators

作者: YUAN Kanglai CHEN Hui

作者单位: Hunan Agricultural University,Changsha,P.R.China

会议类型: 国际会议

会议名称: The Twelfth West Lake International Conference on Small & Medium Business(第十二届西湖国际中小企业研讨会 WLICSMB 2010)

会议地点: 杭州

会议语种:英文

页码: 259-267

在线出版日期: 2010-10-24（万方平台首次上网日期，不代表论文的发表时间）