Analysis of foreign models for assessing the probability of bankruptcy and their application in Russian practice on the example of the public joint-stock company AVTOVAZ for the 2014-2016
2019; IOP Publishing; Volume: 537; Issue: 4 Linguagem: Inglês
10.1088/1757-899x/537/4/042035
ISSN1757-899X
AutoresNikita Perevozhikov, Roman V. Danilov,
Tópico(s)Financial Reporting and Valuation Research
ResumoAbstract There is an unstable economic growth in recent years, as well as unstable macroeconomic situation in general, so managers need to analyze not only the current financial condition of the enterprise, but also constantly to diagnose the probability of bankruptcy in the future. The paper carries out the analysis of foreign models for assessing the probability of bankruptcy, as well as Altman Z-Score and Altman-Sabato model which is based on logistic regression. Main attention is paid to application of models in Russian practice on the example of the public joint-stock company AVTOVAZ for the 2014-2016 years.
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