文章基本信息

标题：Performance measurement of receivable accounts’ risk management: A case study of Tehran Stock Exchange
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作者：Mohammad Ahmadi Abbas Ali Pouraghajan ; Seyed Hassan Salehnezhad
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2013
卷号：3
期号：6
页码：1593-1598
DOI：10.5267/j.msl.2013.05.030
出版社：Growing Science
摘要：This paper presents a logistic regression model to measure risk management of receivable accounts on some selected firms from drug industry listed on Tehran Stock Exchange. The proposed study of this paper considers the effects of different variables such as current ratio, quick ratio, working capital on total assets and cash flow on economic value added. We gather the necessary information of 29 firms over the period 2006-2011. The results of our survey indicate that the proposed model of this paper is capable of forecasting high profit firms with a probability of 87.5%, 58.62% is the likelihood of predicting less profitable firms and on average, the firm could forecast profitable firms for 75.54%, successfully.
关键词：Risk assessment; Tehran Stock Exchange; Drug industry