Evaluation model of corporate going-concern ability for goingconcern audit and its performance
| Project/Area Number |
19730303
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Aomori Public College |
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Principal Investigator |
OIKAWA Takuya Aomori Public College, 経営経済学部, 准教授 (00341743)
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| Project Period (FY) |
2007 – 2009
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| Project Status |
Completed (Fiscal Year 2009)
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| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥540,000)
Fiscal Year 2009: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2008: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2007: ¥1,300,000 (Direct Cost: ¥1,300,000)
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| Keywords | 倒産予測モデル / 比例ハザードモデル / 生存時間分析 / ゴーイング・コンサーン監査 / ゴーイング・コンサーン / 比例ハザード・モデル / 倒産 |
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| Research Abstract |
This study has executed survival analysis (Cox regression analysis) of financially distressed companies to construct the model for evaluation of corporate going-concern ability using proportional hazard model. As the result of analysis, five out of 40 financial indicators related to liquidity, safety, etc., were found as the variable (covariate) which affected the survival time of these companies. This study shows that the proportional hazard model drawn based on these indicators fits into our general understanding of bankruptcy process.
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Report
(4 results)
Research Products
(6 results)
