Title Bankroto prognozavimo metodų pritaikomumas pasirinktų gamybinių įmonių pavyzdžiu /
Translation of Title Adaptation of bankruptcy prediction methods to selected manufacturing companies.
Authors Miliauskė, Emilija ; Paliulytė, Irena
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Is Part of Ekonomika ir vadyba: aktualijos ir perspektyvos.. Šiauliai : VšĮ Šiaulių universiteto leidykla. 2013, Nr. 1, p. 72-82.. ISSN 1648-9098
Keywords [eng] bankruptcy ; bankruptcy prediction ; bankruptcy prediction methods ; solvency ; profitability ; cash flow ratios
Abstract [eng] This article analyses methods of bankruptcy prediction, discusses the notion of bankruptcy, scrutinizes classification of factors and reasons that determine bankruptcy of a company, and reviews fiscal research methods to analyze the reasons of bankruptcies of companies. The practical part is aimed at evaluating the threat of a bankruptcy according to the chosen fiscal methods in specific companies and at determining suitability of the applied research models. Correlation relationships between bankruptcy prediction, solvency, profitability and cash flow ratios have been calculated. The research has proved the linear discriminant models (Altman, Springate, R. Liss, Ca-Score) to be the most suitable for predicting bankruptcy in Lithuanian manufacturing companies. To determine the threat of bankruptcy, it is also necessary to examine financial ratios and cash flow ratios.
Published Šiauliai : VšĮ Šiaulių universiteto leidykla
Type Journal article
Language Lithuanian
Publication date 2013