分析利润和财务状况对肉类加工部门破产预测的影响

M. Čavlin, Jelena Vapa Tankosić, Radomir Jovanović, Marko Pavlović
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引用次数: 0

摘要

偿付能力问题,即公司的破产风险,一直是管理层和利益相关者,尤其是债权人和投资者关注的问题。了解盈利能力、流动性和动态偿付能力指标对以 Altman Z 分数表示的破产风险的影响是本研究的目标,这对理论和实践都具有重要意义。该研究分析了塞尔维亚共和国肉类加工和保鲜行业的大型公司在 2018-2022 年五年期间的情况。基于回归分析对肉类加工和保鲜大型公司的研究结果表明,投资回报率(ROA)和流动资产比率(Current Liquidity Ratio)对预测 Altman Z 分数有显著的统计学贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALYSIS OF THE INFLUENCE OF THE PERFORMANCE OF THE PROFIT AND FINANCIAL POSITION IN THE PREDICTION OF BANKRUPTCY IN THE MEAT PROCESSING BRANCH
The issue of solvency, i.e. the risk of bankruptcy of the company, is always a subject of concern for management and stakeholders, especially creditors and investors. Understanding the impact of indicators of profitability, liquidity and dynamic solvency on the risk of bankruptcy expressed by Altman’s Z-score is the goal of the research, which is significant for both theory and practice. The research analyzes large companies from the branch of processing and preserving of meat of the Republic of Serbia for the five-year period 2018-2022. The findings for large companies for the processing and preserving of meat, based on regression analysis, show that ROA and Current Liquidity Ratio make a statistically significant contribution predicting the Altman Z score.
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