立陶宛物流公司的经济和财务状况

IF 2 Q2 BUSINESS, FINANCE
Risks Pub Date : 2024-06-19 DOI:10.3390/risks12060099
Rita Bužinskienė, Vera Gelashvili
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引用次数: 0

摘要

近几十年来,运输和物流公司的重要性显著增加,特别是在立陶宛,该行业正在崛起,并 为各种用户创造了利益。因此,本研究旨在分析在立陶宛运营的运输和物流公司的经济财务状况,主要侧重于其财务风险、破产概率和偿付能力水平。为了得出这些结果,我们根据 416 家公司 2022 年的数据对其进行了分析。所采用的方法包括描述性分析、四分位比率分析、使用 Altman 的 Z 值模型预测破产,最后使用逻辑回归分析来回答假设。结果表明,本研究分析的公司盈利能力强,偿债能力和流动性水平高,不会影响其在市场上的持续发展。Z 值分析证实了这些结果。此外,研究还发现,公司的年龄和规模并不影响其在市场上的生存。本研究得出的结果对学术文献以及物流公司的管理都具有重要意义。这项研究的独创性在于其相关性和时效性,为不同的利益相关者,如政策制定者或新企业家等提供了可靠的结果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Economic and Financial Health of Lithuanian Logistics Companies
In recent decades, the importance of transport and logistics companies has increased considerably, especially for Lithuania, where this sector is on the rise and creating benefits for various users. Therefore, this study aims to analyse the economic–financial situation of transport and logistics companies operating in Lithuania, focusing mainly on their financial risk, probability of bankruptcy, and level of solvency. To achieve these results, 416 companies were analysed based on their data from 2022. The employed methodology included descriptive analysis, quartile ratio analysis, the use of Altman’s Z-score model to predict bankruptcy, and, finally, logistic regression analysis to answer the hypotheses. The results show that the companies analysed in this study were highly profitable, with a high level of solvency and liquidity that did not compromise their continuity in the market. These results were confirmed by the Z-score analysis. In addition, it was observed that the age and size of the companies did not affect their survival on the market. This study presents results that are of great interest for the academic literature, as well as for the management of logistics companies. The originality of the study lies in its relevance and timeliness, presenting robust results for different stakeholders, such as policymakers or new entrepreneurs, among others.
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来源期刊
Risks
Risks Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)
CiteScore
3.80
自引率
22.70%
发文量
205
审稿时长
11 weeks
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