DEA as a tool for bankruptcy assessment: the agribusiness case study

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

DEA as a tool for bankruptcy assessment: the agribusiness case study

Popis výsledku v původním jazyce

Bankruptcy assessment provides valuable information for the governments and investors to base their decisions in order to prevent possible financial losses. Data envelopment analysis (DEA) has generally been used to assess relative efficiency of decisionmaking units. Recently, several approaches have appeared that reformulate DEA as a bankruptcy prediction tool. However, only several studies have been published on evaluation of suggested approaches and, if so, the focus was given to manufacture industry and IT industry only. In this paper we discuss the possibility of application of recent results in DEA bankruptcy prediction models in a specific field of agribusiness. Using the AMADEUS database, the Czech Farm Accountancy Data Network (FADN CZ) and the financial statements issued in the Czech Business Register, we collect primary data set on the Czech agriculture firms financial performance, apply the DEA based model, evaluate the results obtained and discuss the prediction power of

Název v anglickém jazyce

DEA as a tool for bankruptcy assessment: the agribusiness case study

Popis výsledku anglicky

Bankruptcy assessment provides valuable information for the governments and investors to base their decisions in order to prevent possible financial losses. Data envelopment analysis (DEA) has generally been used to assess relative efficiency of decisionmaking units. Recently, several approaches have appeared that reformulate DEA as a bankruptcy prediction tool. However, only several studies have been published on evaluation of suggested approaches and, if so, the focus was given to manufacture industry and IT industry only. In this paper we discuss the possibility of application of recent results in DEA bankruptcy prediction models in a specific field of agribusiness. Using the AMADEUS database, the Czech Farm Accountancy Data Network (FADN CZ) and the financial statements issued in the Czech Business Register, we collect primary data set on the Czech agriculture firms financial performance, apply the DEA based model, evaluate the results obtained and discuss the prediction power of

Druh

D - Stať ve sborníku

CEP obor

BB - Aplikovaná statistika, operační výzkum

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2012

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the 30th International Conference Mathematical Methods in Economics 2012

ISBN

978-80-7248-779-0

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

379-383

Název nakladatele

Silesian University in Opava, School of Business Administration in Karviná

Místo vydání

Karviná

Místo konání akce

Karviná

Datum konání akce

1. 1. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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