Cash-flows ratios as predictors of corporate failure
The aim of this paper is to investigate whether a model utilizing cash-flow ratios in combination with other categories of financial ratios results in a model superior to a model that does not include cash-flow ratios. The study uses both, operating cash-flow and the traditional definition of cash-f...
| 發表在: | ISIEA 2010 - 2010 IEEE Symposium on Industrial Electronics and Applications |
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| 主要作者: | |
| 格式: | Conference paper |
| 語言: | English |
| 出版: |
2010
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| 在線閱讀: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-79251571471&doi=10.1109%2fISIEA.2010.5679459&partnerID=40&md5=22750ab72f1906f5a5594a01987a44f3 |
| 總結: | The aim of this paper is to investigate whether a model utilizing cash-flow ratios in combination with other categories of financial ratios results in a model superior to a model that does not include cash-flow ratios. The study uses both, operating cash-flow and the traditional definition of cash-flow, as proxies for cash-flow ratios. Other categories of ratios are profitability, activity, liquidity and leverage ratios. The results of the analysis show the superiority of the model using cash-flow ratios over the second model that does not include cash-flow ratios. ©2010 IEEE. |
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| ISSN: | |
| DOI: | 10.1109/ISIEA.2010.5679459 |