文章基本信息

标题：Business Failure Risk Analysis using Financial Ratios
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作者：Moscalu Maricica ; Moscalu Maricica ; Vintila Georgeta 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2012
卷号：62
页码：728-732
DOI：10.1016/j.sbspro.2012.09.123
语种：English
出版社：Elsevier
摘要：AbstractFinancial ratios have long been considered as good predictors of business failure and are proved to accurately discriminate between failed and non-failed companies several years prior to failure. The purpose of this paper is to investigate the predictive power of financial ratios for a sample of Romanian listed companies. The results of the t-test showed the existence of some significant differences between two groups of companies, performing and non-performing companies, especially with regard to profitability, financial position and leverage both in 2010 and 2009.
关键词：Business failure;performing/non-performing companies;ratio analysis;t test