Accounting information and the prediction of farm non-viability

Josep María Argilés-Bosch

60 citations0/0 files storedEuropean Accounting Review

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Agricultural economics and policies Financial Distress and Bankruptcy Prediction Agricultural and Financial Auditing

Abstract

Farms make little use of accounting and until now have been largely excluded from the scope of accounting standards. However, the hypothesis of this paper is that the use of accounting-based information could significantly improve understanding and prediction of farm non-viability. Two dichotomous logit models were applied to a sample containing viable and non-viable farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered accounting-based variables. It was found that accounting-based variables added significant information to predict farm non-viability.

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1966Financial Ratios As Predictors of Failure 1986Predicting takeover targets 1998The Nature of the Farm 1987Non‐Financial Symptoms and the Prediction of Small Company Failure: A Test of Argenti's Hypotheses 1964Agricultural Economics Research 1982Why Do Farmers Fail? Farm Bankruptcies 1910–78

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