摘要
文章分析了上市公司信用风险的成因,通过对上市公司年报数据的处理,建立了判断上市公司信用状况的logistic模型,该模型中嵌入的利息保障倍数和存货周转率是上市公司信用的关键决定指标,利用该模型可以对上市公司一年后的信用状况进行评估。
This paper analyzes the causes that contribute to listed companies＇ credit risk, and then formulates a logistic model of judging listed companies＇ credit in which interest rate safeguard multiplier and turnover rate of inventory are key indices through handling the data of the companies＇annual reports. Listed companies＇ credit after one year can be evaluated by using the model.
出处
《华东经济管理》
2005年第9期95-98,共4页
East China Economic Management
