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A revision of Altman z-score model in financial distress prediction of listed companies in Vietnam

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Resumo:The primary purpose of this report is to evaluate and improve the accuracy of Altman's Z-score model in financial distress prediction of listed companies in Vietnam. Identifying new cut off scores to the prediction models is necessary to adapt to the characteristics of the Vietnamese market. The study implements multiple discriminant analysis as a crucial methodology to calibrate the Z-score model with 51 forced delisted companies and 51 non-delisted companies. The Z new model achieves a one-year accuracy rate of 91.58% in forecasting financial distress for Vietnamese companies. The study shows that the superiority of the Altman Z-score model in financial distress prediction is not in the Z-score but in the methodology in which the model is built and put into practice.
Autores principais:Tran, Duc Anh
Assunto:Financial distress Altman z score model Financial ratios Multiple discriminant analysis Prediction model Vietnam
Ano:2022
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade Nova de Lisboa
Idioma:inglês
Origem:Repositório Institucional da UNL
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author Tran, Duc Anh
author_facet Tran, Duc Anh
author_role author
contributor_name_str_mv Demirci, Irem
RUN
country_str PT
creators_json_txt [{\"Person.name\":\"Tran, Duc Anh\"}]
datacite.contributors.contributor.contributorName.fl_str_mv Demirci, Irem
RUN
datacite.creators.creator.creatorName.fl_str_mv Tran, Duc Anh
datacite.date.Accepted.fl_str_mv 2022-01-21T00:00:00Z
datacite.date.available.fl_str_mv 2022-08-17T08:24:13Z
datacite.date.embargoed.fl_str_mv 2022-08-17T08:24:13Z
datacite.rights.fl_str_mv http://purl.org/coar/access_right/c_abf2
datacite.subjects.subject.fl_str_mv Financial distress
Altman z score model
Financial ratios
Multiple discriminant analysis
Prediction model
Vietnam
datacite.titles.title.fl_str_mv A revision of Altman z-score model in financial distress prediction of listed companies in Vietnam
dc.contributor.none.fl_str_mv Demirci, Irem
RUN
dc.creator.none.fl_str_mv Tran, Duc Anh
dc.date.Accepted.fl_str_mv 2022-01-21T00:00:00Z
dc.date.available.fl_str_mv 2022-08-17T08:24:13Z
dc.date.embargoed.fl_str_mv 2022-08-17T08:24:13Z
dc.format.none.fl_str_mv application/pdf
dc.identifier.none.fl_str_mv http://hdl.handle.net/10362/143056
dc.language.none.fl_str_mv eng
dc.rights.none.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.subject.none.fl_str_mv Financial distress
Altman z score model
Financial ratios
Multiple discriminant analysis
Prediction model
Vietnam
dc.title.fl_str_mv A revision of Altman z-score model in financial distress prediction of listed companies in Vietnam
dc.type.none.fl_str_mv http://purl.org/coar/resource_type/c_bdcc
description The primary purpose of this report is to evaluate and improve the accuracy of Altman's Z-score model in financial distress prediction of listed companies in Vietnam. Identifying new cut off scores to the prediction models is necessary to adapt to the characteristics of the Vietnamese market. The study implements multiple discriminant analysis as a crucial methodology to calibrate the Z-score model with 51 forced delisted companies and 51 non-delisted companies. The Z new model achieves a one-year accuracy rate of 91.58% in forecasting financial distress for Vietnamese companies. The study shows that the superiority of the Altman Z-score model in financial distress prediction is not in the Z-score but in the methodology in which the model is built and put into practice.
dirty 0
eu_rights_str_mv openAccess
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fulltext.url.fl_str_mv https://run.unl.pt/bitstreams/f7d330a7-324b-49dd-a12d-1e62fe26be07/download
funder_facet_str_mv FCT{{{_:::_}}}Fundação para a Ciência e a Tecnologia
funding.funder.alternateName_str_mv FCT
funding.funder.identifier_str_mv http://doi.org/10.13039/501100001871
funding.funder.name_str_mv Fundação para a Ciência e a Tecnologia
funding.name_str_mv 6817 - DCRRNI ID
id run_e3c77e46b77cd99b64d993f5ce971b21
identifier.url.fl_str_mv http://hdl.handle.net/10362/143056
inst_facet_str urn:organizationAcronym:unl{{{_:::_}}}Universidade Nova de Lisboa
instacron_str unl
institution Universidade Nova de Lisboa
instname_str Universidade Nova de Lisboa
language eng
network_acronym_str run
network_name_str Repositório Institucional da UNL
oai_identifier_str oai:run.unl.pt:10362/143056
organization_str_mv urn:organizationAcronym:unl
person_str_mv Tran, Duc Anh
publishDate 2022
repo_facet_str urn:repositoryAcronym:run{{{_:::_}}}Repositório Institucional da UNL
reponame_str Repositório Institucional da UNL
repository_id_str urn:repositoryAcronym:run
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spelling engpt_PTThe primary purpose of this report is to evaluate and improve the accuracy of Altman's Z-score model in financial distress prediction of listed companies in Vietnam. Identifying new cut off scores to the prediction models is necessary to adapt to the characteristics of the Vietnamese market. The study implements multiple discriminant analysis as a crucial methodology to calibrate the Z-score model with 51 forced delisted companies and 51 non-delisted companies. The Z new model achieves a one-year accuracy rate of 91.58% in forecasting financial distress for Vietnamese companies. The study shows that the superiority of the Altman Z-score model in financial distress prediction is not in the Z-score but in the methodology in which the model is built and put into practice.application/pdfpt_PTA revision of Altman z-score model in financial distress prediction of listed companies in VietnamTran, Duc AnhDemirci, IremHostingInstitutionOrganizationalRUNe-mailmailto:run@unl.ptrun@unl.ptURNurn:tid:2030209102022-08-17T08:24:13Z2022-01-212021-12-082022-01-21T00:00:00ZHandlehttp://hdl.handle.net/10362/143056http://purl.org/coar/access_right/c_abf2open accessFinancial distressAltman z score modelFinancial ratiosMultiple discriminant analysisPrediction modelVietnam699636 bytesFundação para a Ciência e a TecnologiaNova School of Business and Economics6817 - DCRRNI IDCrossref Funder IDhttp://doi.org/10.13039/501100001871literaturehttp://purl.org/coar/resource_type/c_bdccmaster thesishttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://run.unl.pt/bitstreams/f7d330a7-324b-49dd-a12d-1e62fe26be07/download
spellingShingle A revision of Altman z-score model in financial distress prediction of listed companies in Vietnam
Tran, Duc Anh
Financial distress
Altman z score model
Financial ratios
Multiple discriminant analysis
Prediction model
Vietnam
status SINGLETON
subject.fl_str_mv Financial distress
Altman z score model
Financial ratios
Multiple discriminant analysis
Prediction model
Vietnam
title A revision of Altman z-score model in financial distress prediction of listed companies in Vietnam
title_full A revision of Altman z-score model in financial distress prediction of listed companies in Vietnam
title_fullStr A revision of Altman z-score model in financial distress prediction of listed companies in Vietnam
title_full_unstemmed A revision of Altman z-score model in financial distress prediction of listed companies in Vietnam
title_short A revision of Altman z-score model in financial distress prediction of listed companies in Vietnam
title_sort A revision of Altman z-score model in financial distress prediction of listed companies in Vietnam
topic Financial distress
Altman z score model
Financial ratios
Multiple discriminant analysis
Prediction model
Vietnam
topic_facet Financial distress
Altman z score model
Financial ratios
Multiple discriminant analysis
Prediction model
Vietnam
url http://hdl.handle.net/10362/143056
visible 1