Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/144425 
Autor:innen: 
Erscheinungsjahr: 
2011
Schriftenreihe/Nr.: 
NBB Working Paper No. 213
Verlag: 
National Bank of Belgium, Brussels
Zusammenfassung: 
This document describes the development of a financial health indicator based on companies' financial statements. This indicator is conceived as a weighted combination of variables, which is obtained through a model discriminating between failing firms and non-failing firms. The definition of failure is based on a legal criterion, namely that a company is considered to have failed if it has faced bankruptcy or judicial administration in the past. Based on the model results, companies are positioned in financial health classes, which are intended to be included in the "company files" designed by the Central Balance Sheet Office.
Schlagwörter: 
Corporate failure
logistic regression
micro-data
financial statements
JEL: 
C25
G30
G33
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
2.28 MB





Publikationen in EconStor sind urheberrechtlich geschützt.