haku: @indexterm CURRENT COST ACCOUNTING / yhteensä: 100
viite: 3 / 100
| Tekijä: | Skogsvik, K. |
| Otsikko: | Current cost accounting ratios as predictors of business failure : the Swedish case. |
| Lehti: | Journal of Business Finance and Accounting
1990 : SPRING, VOL. 17:1, p. 137-160 |
| Asiasana: | CURRENT COST ACCOUNTING BUSINESS FAILURES SWEDEN |
| Kieli: | eng |
| Tiivistelmä: | A test of current cost accounting ratios as predictors of business failure for a sample of Swedish industrial companies is presented. Component analysis has been used to focus on ratios that are "representative" of available information dimensions. Using profit analysis, prediction models with either current cost or historical cost accounting ratios have been estimated 1-6 years before failure. In general, the prediction results do not indicate any substantial differences between the two sets of ratios. However, there are some tendencies of improvement with current costs accounting. |
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