Finanšu analīzes metodes uzņēmuma maksātnespējas prognozēšanai
Date
2007
Authors
Šneidere, Ruta
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Latvijas ekonomiskajā un mācību literatūrā, kas iznākusi pēc valsts neatkarības atjaunošanas, ir maz publikācijas par finanšu analīzi un tās metodēm.
Pētījuma mērķis – analizēt un novērtēt Latvijas un ārvalstu zinātnieku izstrādātās finanšu analīzes metodes un modeļus uzņēmuma maksātnespējas prognozēšanai un, pamatojoties uz teorētisko un empīrisko pētījumu rezultātiem, izstrādāt Latvijas uzņēmumu finanšu pārskatu analīzē pielietojamu maksātnespējas prognozēšanas metožu sistēmu .
Promocijas darbā izstrādātas šādas praktiskās novitātes: padziļināti veikta Latvijas un citu Eiropas valstu uzņēmumu maksātnespējas statistisko datu analīze, kas ļauj izdarīt secinājumus, ka maksātnespēja ir nopietna problēma un Latvija ieņem vidēju līmeni pārējo Eiropas valstu grupā; apkopoti dažādu valstu zinātnieku viedokļi par raksturīgākajām uzņēmuma maksātnespējas pazīmēm un ietekmējošiem faktoriem, izstrādātas rekomendācijas kvalitatīvo metožu pielietošanai finanšu pārskatu analīzē; izstrādāti ieteikumi finanšu pārskatu kvalitātes nodrošināšanai; veikts empīrisks pētījums par 10 dažādu bankrota prognozēšanas modeļu pielietojamību pēc Latvijas uzņēmumu finanšu pārskatu informācijas; izstrādātas rekomendācijas maksātnespējas prognozēšanas metožu pielietošanai.
Pētījumā izmantoti 149 literatūras un citu avotu nosaukumi.
In Latvian economic literature and text books published after restoration of country’s independence one can find little about financial analysis and methods of the analysis. The goal of the dissertation is – to analyse and assess methods of financial analysis and models created by Latvian and foreign scientists for enterprise insolvency prediction and on the basis of results of theoretical and empirical investigations to produce system of insolvency prediction methods applicable in analysis of financial reports of Latvian enterprises. In the doctorate work the following practical innovations were developed: carried out in-depth analysis of statistical data of insolvency for enterprises in Latvia and other European countries, thus enabling conclusion that insolvency is a serious problem, and Latvia in this respect corresponds to medium level among other European countries; summarised views of scientists from various countries about the most typical indicators of enterprise insolvency and the respective affecting factors as well as produced recommendations on application of quantitative methods in analysis of financial reports; produced suggestions how to ensure quality of financial reports; carried out empirical investigation (based on information from financial reports of enterprises in Latvia) on applicability of 10 different bankruptcy prediction models; produced recommendations for application of insolvency prediction methods. In the research 149 publications (references) and other sources were made use of.
In Latvian economic literature and text books published after restoration of country’s independence one can find little about financial analysis and methods of the analysis. The goal of the dissertation is – to analyse and assess methods of financial analysis and models created by Latvian and foreign scientists for enterprise insolvency prediction and on the basis of results of theoretical and empirical investigations to produce system of insolvency prediction methods applicable in analysis of financial reports of Latvian enterprises. In the doctorate work the following practical innovations were developed: carried out in-depth analysis of statistical data of insolvency for enterprises in Latvia and other European countries, thus enabling conclusion that insolvency is a serious problem, and Latvia in this respect corresponds to medium level among other European countries; summarised views of scientists from various countries about the most typical indicators of enterprise insolvency and the respective affecting factors as well as produced recommendations on application of quantitative methods in analysis of financial reports; produced suggestions how to ensure quality of financial reports; carried out empirical investigation (based on information from financial reports of enterprises in Latvia) on applicability of 10 different bankruptcy prediction models; produced recommendations for application of insolvency prediction methods. In the research 149 publications (references) and other sources were made use of.
Description
Elektroniskā versija nesatur pielikumus
Keywords
Ekonomika , Grāmatvedības un uzskaites teorija , Accounting and accounting theory