期刊名称:Ovidius University Annals: Economic Sciences Series
电子版ISSN:2393-3127
出版年度:2014
卷号:14
期号:1
语种:English
出版社:Ovidius University Press
摘要:The analysis by scoring methods is usually carried out by banks in the analysis of creditworthiness,when a company asks for a bank loan. Each bank has its own analysis,including a feature-score calculated internally based on indicators defined in its credit manual. To have a national comparability,however,a scoring system should be based on more data in the situation of "public data" or available to all stakeholders. In this article,in order to achieve bankruptcy risk prediction model is used Robu-Mironiuc on which benchmarking is performed in the pre-crisis (2004-2008) vs. crisis (2009-2013). The source of information is the profit and loss account and balance sheet of the company Dorna Turism (listed on the Stock Exchange,Bucharest). The results of the analysis are interpreted while trying to formulate solutions to the economic and financial viability of the entity.
关键词:risk;bankruptcy;Z score;evaluation and forecasting;viability.