文章基本信息

标题：THE USE OF QUALITATIVE VARIABLES IN THE RISK ASSESSMENT
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作者：Daniel Cîrciumaru
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2014
卷号：1
页码：150-156
语种：English
出版社：Universitaria Craiova
摘要：In recent decades,the importance of qualitative variables in the assessment of the company’s risk has grown considerably,due to the growing importance of intangible assets.Currently,it is believed that the intangible assets are even more important than the tangible assets.The measurement of intangibles and their inclusion in the risk analysis became therefore mandatory.The financial ratios which were traditionally used to point out the financial distress are no longer sufficient.As a result,the classical score functions had to be adapted which led to other difficulties,related to the evaluation of intellectual capital.This paper presents the general considerations regarding the use of qualitative variables in the risk analysis and the global concerns in this respect.It is also presented a model of bankruptcy risk analysis based exclusively on qualitative variables.
关键词：intangible assets;intellectual capital;qualitative variables;bankruptcy risk