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지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
외식프랜차이즈기업 부실예측모형 예측력 평가
Evaluating Distress Prediction Models for Food Service Franchise Industry
이용수
외식프랜차이즈기업 부실예측모형 예측력 평가
초록· 키워드
오류제보하기
Purpose: The purpose of this study was evaluated to compare the predictive power of distress prediction models by using discriminant analysis method and logit analysis method for food service franchise industry in Korea. Research design, data and methodology: Forty-six food service franchise industry with high sales volume in the 2017 were selected as the sample food service franchise industry for analysis. The fourteen financial ratios for analysis were calculated from the data in the 2017 statement of financial position and income statement of forty-six food service franchise industry in Korea. The fourteen financial ratios were used as sample data and analyzed by t-test. As a result seven statistically significant independent variables were chosen. The analysis method of the distress prediction model was performed by logit analysis and multiple discriminant analysis. Results: The difference between the average value of fourteen financial ratios of forty-six food service franchise industry was tested through t-test in order to extract variables that are classified as top-leveled and failure food service franchise industry among the financial ratios. As a result of the univariate test appears that the variables which differentiate the top-leveled food service franchise industry to failure food service industry are income to stockholders’ equity, operating income to sales, current ratio, net income to assets, cash flows from operating activities, growth rate of operating income, and total assets turnover. The statistical significances of the seven financial ratio independent variables were also confirmed by logit analysis and discriminant analysis. Conclusions: The analysis results of the prediction accuracy of each distress prediction model in this study showed that the forecast accuracy of the prediction model by the discriminant analysis method was 84.8% and 89.1% by the logit analysis method, indicating that the logit analysis method has higher distress predictability than the discriminant analysis method. Comparing the previous distress prediction capability, which ranges from 75% to 85% by discriminant analysis and logit analysis, this study’s prediction capacity, which is 84.8% in the discriminant analysis, and 89.1% in logit analysis, is found to belong to the range of previous study’s prediction capacity range and is considered high number.
목차
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참고문헌 (13)
참고문헌 신청
Altman, E. I. / 1968 / Altman, financial ratios, discriminant analysis and the prediction of corporate bankruptcy / Journal of Finance 23(4):589~609
Soo-Jin AN / 2019 / Comparison of Restaurant Distribution Entrepreneurs’ Pressure on Business Failure and Entrepreneurial Intention / 유통과학연구 17(5):5~17
Beaver, W. H. / 1966 / Financial ratios as predictors of failure / Journal of Accounting Research 4(3):71~111
Deakin, E. B. / 1972 / A discriminant analysis of predictors of business failure / Journal of Accounting Research 16(Spring):167~179
Hye-Sook KIM / 2019 / Relationship among Restaurant Owner’s SNS Marketing, Trust, Purchase Intention, and Word of Mouth Intention / 유통과학연구 17(7):27~38
Soo-Jin AN / 2019 / Comparison of Restaurant Distribution Entrepreneurs’ Pressure on Business Failure and Entrepreneurial Intention / 유통과학연구 17(5):5~17
Beaver, W. H. / 1966 / Financial ratios as predictors of failure / Journal of Accounting Research 4(3):71~111
Deakin, E. B. / 1972 / A discriminant analysis of predictors of business failure / Journal of Accounting Research 16(Spring):167~179
Hye-Sook KIM / 2019 / Relationship among Restaurant Owner’s SNS Marketing, Trust, Purchase Intention, and Word of Mouth Intention / 유통과학연구 17(7):27~38
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