نویسندگان
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
By developing publicly owned corporations and creating severe financial distress in micro and macroeconomic aspects, owners and other stockholders of entities have been looking for an immune themselves in such risks and this subject have been informed them for using the suitable models for assessing of financial solvency.
In this article, financial ratios from cash flow statements and financial ratios from the other financial statements are examined. So, the logistic and discriminate analysis models for 27 bankruptcies and non - bankruptcy companies are tested during 2001 to 2007.
The result shows that financial ratios of balance sheet and income statements are comparably more efficient than financial ratios from cash flow statement.
کلیدواژهها [English]
)