上市公司财务危机预警实证研究

Empircal Research on Financial Distress Forecasting in the Lised Copmany

从20世纪60年代起,国内外的学者对上市公司财务危机预警问题就进行了大量研究,从方法上看,主要有线性判别分析、多元线性回归分析和Logistic三种。大量的实践证明,运用Logistic模型判定上市公司财务危机预警的准确性相对较高。

Since the 60th of twenty century, the domestic and abroad scholars carry on lots of researches on the issue of finance distress forecasting of listed companies. The main methods include linear diseriminant analysis, multiocllinearity regression analysis and logistic. Lots of practice prove that the accuracy of logistic model is relatively high in judging the financial distress forecasting.