Petrov Peter Petrovich
Ph.D., Associate Professor at the
Department of accounting, auditing and statistics
at Russian Peoples' Friendship University,
e-mail: [email protected]
Abstract
Great experience has been accumulated globally in terms of the development and use of models to diagnose bankruptcy; however, not all of them can be used to predict the financial condition of Russian companies. In view of this, it is necessary to undertake an analytical comparison of domestic and foreign bankruptcy diagnosing models, as well as to identify the feasibility of their application to national companies.
Keywords: bankruptcy, bankruptcy diagnostics, discriminant models, insolvency.
1 .[2]
. | |
. | |
. | .. |
1 - ..
:
1. .
2. .
( 7.12003)
1. . [] / . ; . . . ; . . .. . .: , 1978. 352 .
2. , . . : [] / .. . ― .: , 2004. 298 .
-
1. .. []: . / .. , .. , .. ; . . . .. ; . . . .. . 2‑ ., . . .: , 2002. 542 .
2. .. []: . . / .. , .. . ― 16- . ― .: , 2001.
3. .. []: / .. , .. ; . .. . 3- ., . . .: , 1999.
1. .. [] / .. [ .]. .: , 1998. 240 .
2. : . / .. [ .]; . . .. . 2- ., . . .: , 2001. 231 .
3. . [] / .. , .. , .. , .. ; . .. . .: , 1980. 320 .
.. []. 2 . . 1: : - / .. . 3- ., . . .: , 1985. 336 .
.. - [] / .. , .. , .. // . . . ., 2007. . 2. . 2736.
1. .. [] / .. , .. // : . / . .. . .: , 1973. . 28. . 120200.
2. .. [] / .. // . . . . 1984. . 36. 3. . 295304.
3. .. [] / .. // . . 2006. 4. . 6467.
4. . : [] / . // . 2015. 5 . . 3.