摘要
建立上市公司财务困境预测体系,在上市公司财务状况面临风险时发出预警信号,对于公司各利益相关体都具有重要的意义.以四川省上市公司为研究样本,采用阿尔曼(Altman)的多元Z值判定模型,对其财务状况进行了实证检验.
Build a prediction system of the listed companles＇financial distress, which will give a signal when the company＇s financial situation is at risk, is very important for the stockholders. In the paper, based on the Ahman＇s plural Z-score model and select parts of the listed companies of Sichuan Province as the analysis samples, we test their financial risk.
出处
《赣南师范学院学报》
2008年第3期107-110,共4页
Journal of Gannan Teachers' College(Social Science(2))
关键词
财务困境
Z计分模型
实证分析
financial distress
Z-score model
empirical analysis
