期刊名称:Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN:1454-9409
出版年度:2007
卷号:2
期号:9
出版社:“1 Decembrie 1918” University of Alba Iulia
摘要:The article contains an evaluation of the quality and universal character of three models of prognosticating insolvency, constructed on the basis of discrimination analysis and artificial neural networks. The evaluation of the created models was conducted on the basis of four companies operating in different lines of business, which declared bankruptcy in the years 2002-2003. The objective of the verification was to find out, how many years in advance it was possible to predict insolvency with the help of the models in question, and whether the line of business in which a given company operated might influence the efficiency of the said models.