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| Author: | Robertson, J. Mills, R. |
| Title: | A test for Argenti's failure model - a reply |
| Journal: | Management Accounting (London)
1991 : SEP, VOL. 69:8, p. 40, 42 |
| Index terms: | BUSINESS FAILURES BUSINESS RATIOS ACCOUNTING POLICY |
| Language: | eng |
| Abstract: | Analysis disputing assessment of Argenti failure model and its application to Lesney Products in a previous article. 8-point examination. Failure process. Financial ratios. Prediction of failure. Multi-variate models. Altman's 1968 and Robertson's 1983 models and their interpretation. High gearing issue. The mistakes. Over-trading. Profit before tax. Ratio of interest bearing debt to equity. Four Tables illustrate the study. |
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