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jie kuan ren wei yue de cai wu zhi biao yu jing mo xing yan jiu
Author(s): 
Pages: 57-59
Year: Issue:  4
Journal: Financial Perspective Journal

Keyword:  借款人违约 财务指标 预警;
Abstract: 本文通过对2002年至2006年我国A股上市公司财务数据的研究,发现经营现金流入占比、流动比和其他应收款占比三项财务指标能够较好地综合反映企业的还本付息能力,并以上述三项财务指标为自变量构建了借款人违约的财务预警模型。
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