頁籤選單縮合
題 名 | Bankruptcy Prediction for Large and Small Firms in Asia: A Comparison of Ohlson and Altman |
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作 者 | Pongsatat,Surapol; Ramage,Judy; Lawrence,Howard; | 書刊名 | 會計與公司治理 |
卷 期 | 1:2 2004.12[民93.12] |
頁 次 | 頁1-13 |
分類號 | 553.9 |
關鍵詞 | Bankruptcy; Ohlson's model; Altman's model; |
語 文 | 英文(English) |
英文摘要 | This paper reports the results of a research study examining the comparative ability of Ohlson’s Logit model and Altman’s four-variance model for predicting bankruptcy of large and small firms in Thailand. A matched pair sample of 60 bankrupt and 60 nonbankrupt firms were examined over the years 1998 to 2003. The study concludes that while each of the two methods have predictive ability when applied to Thai firms, there is no significant difference in their respective predictive abilities for either large asset or small asset Thai firms. |
本系統中英文摘要資訊取自各篇刊載內容。