| 基于面板logit模型的上市公司财务困境预测 |
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| 引用本文： | 卢永艳,王维国.基于面板logit模型的上市公司财务困境预测[J].数学的实践与认识,2010,40(5). |
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| 作者姓名： | 卢永艳 王维国 |
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| 作者单位： | 1. 东北财经大学,管理科学与工程学院,辽宁,大连,116025
2. 东北财经大学,数学与数量经济学院,辽宁,大连,116025 |
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| 摘 要： | 目前关于财务困境预测的研究大多是局限于截面数据的静态计量和统计模型,忽视了公司的财务状况是不断变化的事实.为了揭示公司财务状况的变化过程,利用面板数据建立了panel logit概率模型.研究结果表明,panel logit模型在预测准确度方面优于普通的logit模型.
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| 关 键 词： | panel logit 财务困境 预测 |
Financial Distress Prediction of Listed Companies Based on Panel Logit Model |
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| LU Yong-yan,WANG Wei-guo.Financial Distress Prediction of Listed Companies Based on Panel Logit Model[J].Mathematics in Practice and Theory,2010,40(5). |
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| Authors: | LU Yong-yan WANG Wei-guo |
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| Institution: | LU Yong-yan~1,WANG Wei-guo~2 (1.School of Management Science , Engineering,Dongbei University of Finance , Economics,Dalian 116025,China) (2.School of Mathematics , Quantitative Economics,China) |
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| Abstract: | The recent studies on financial distress are mostly confined to static econometric and statistical method based on cross-sectional financial data,and ignore the fact that the companies' financial status is a dynamic process.In order to show the change of companies in financial position,the paper established the financial distress prediction model based on panel logit.Empirical Results indicate that the forecast accuracy of panel logit model is better than ordinary logit model. |
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| Keywords: | panel logit financial distress forecast |
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