Spelling suggestions: "subject:"ohlsons logistik modell"" "subject:"ohlson’s logistik modell""
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Prediktion av konkurser och betalningssvårigheter : En jämförande studie mellan marknads- och bokslut-baserade konkurs modellerEnkulla, Linus, Nasradin, Yasmin January 2018 (has links)
The purpose is to examine the predictability of Byström's market-based model on the Swedish market and compare it with the classic accounting-based Ohlson's logical model. The study uses a quantitative method for gathering data and the results from the models were analyzed by using the CAP-curve and AR to be able to compare the accuracy of the two different models. Type 1 and Type 2 errors have been defined as two categorization measures to distinguish two types of errors that the models can exhibit. The result showed that both Byström and Ohlson's calculated high degree of Type 1 error and a few of Type 2 errors. In comparison with each other, Byström's market-based model have a better accuracy than Ohlson's model according toCAP-curve. If the models applied in more than 1 year before the bankruptcy, both models shows a result that is not reliable with a low accuracy.
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