论文标题
使用印度景观中财务比率预测公司破产早期迹象的证据
Evidence of Predicting Early Signs of Corporate Bankruptcy Using Financial Ratios in the Indian Landscape
论文作者
论文摘要
公司破产会影响经济的运作,因为它影响了其各种利益相关者:股东,财务和运营贷方以及政府。本文旨在研究印度公共上市公司在印度公共上市公司的早期破产迹象的广泛盈利能力,杠杆率和效率比率的影响,使用逻辑回归考虑了两层的影响:一年和两年在2019年向NCLT提交破产之前的两年。研究证明了该研究的准确性,两年前是81%和85.4%的群体。
Corporate bankruptcy impacts the functioning of the economy as it impacts its various stakeholders: Shareholders, financial and operational lenders, and the government. This paper aims to study the impact of a wide array of profitability, leverage and efficiency ratios to predict early signs of bankruptcy in public listed companies in India using a logistic regression considering impacts at two levels: one year and two years before the filing of bankruptcy with the NCLT during the year 2019. The study proves that the accuracies of the classification model are 81.4% and 85.1% respectively for one year and two years before the bankruptcy.