* 본 문서는 배포용으로 복사 및 편집이 불가합니다.
서지정보
ㆍ발행기관 : 대한교통학회
ㆍ수록지정보 : 대한교통학회지 / 53권
ㆍ저자명 : 정희돈, 김찬성
ㆍ저자명 : 정희돈, 김찬성
목차
AbstractⅠ. Introduction
Ⅱ. Literature Reviews
Ⅲ. Design for Empirical Study
Ⅳ. The Results of the Study
Ⅴ. Conclusion
References
영어 초록
This paper studied bankrupt factors of unlisted companies that have public and private characters at the same time among Korean medium and small-sized transport businesses. The sample of this empirical study is composed of 66 companies with 22 firms in each of the two groups. The first group are failed companies that examined financial statements over past three years, 1997~2002, with a standard of the point of time failed or bankrupted. The other group consists of a paired sample of healthy companies in the same category of business with similar sales and numbers of vehicles. Also, among 44 companies this study utilizes two kinds of subsample for analysis and test. The subsample for analysis is 44 companies with 22 firms in each of failed and healthy groups. The chosen variables are independent variables as thirty-two ratios such that 10 profitability ratios, 5 liquidity ratios, 4 stability ratios, 5 activity ratios, 5 growth ratios, 3 characteristic variables. Especially this study is considerably different from other studies in including a government subsidy as an additional variable that is accounting information peculiar to the transportation business. The main results of this study points out that accurate diagnosis and prediction for bankrupted companies is very important for social stability in terms of the application of government policy. Although several qualitative and quantitative variables cause bankruptcy, this study suggests what quantitative variables make companies bankrupted or failed. Furthermore, it shows possibility of bankruptcy in advance by applying a constructed model with financial information and can give the authority of what government and enterprises should prepare in order to prevent bankruptcy in advance. The transport business should deeply consider innovative financial management system with efficient management throughout applying bankruptcy prediction and financial analysis on the basis of financial conditions.참고 자료
없음"대한교통학회지"의 다른 논문
고속도로 교통 이력자료를 위한 추출 변환 정제 및 적재 기법의 연구7페이지
고속도로 교통 이력 데이터의 분석을 위한 데이터웨어하우스의 설계10페이지
DMB용 교통정보저작시스템 개발연구10페이지
방향성을 고려한 가변정보표지판(VMS)의 운영방안에 관한 연구9페이지
GPS 장착차량으로부터 얻어진 Acceleration Noise의 특성 연구8페이지
차량번호판인식 시스템 성능 평가9페이지
Ad-Hoc Network를 활용한 교통정보 수집에 관한 연구6페이지
구간검지체계를 이용한 통행시간 정보의 공간적 설계9페이지
버스정보시스템의 위치정보를 이용한 구간평균통행시간 추정에 관한 연구8페이지
버스위치 수집유형에 따른 버스도착시간 추정의 신뢰도 분석10페이지