호텔기업 부실예측모형의 예측력 비교연구

• 영문명: Comparing Distress Prediction Models to the Hotel Corporate Structure: Based on Predictive Powers
• 발행기관: 한국관광학회
• 저자명: 김시중
• 간행물 정보: 『관광학연구』제28권 제4호, 9~26쪽, 전체 18쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2005.02.28

영문 초록

This study was conducted to evaluate the predictive power of two distress prediction models. Using logit and multiple discriminant analyses, the financial ratio of 33 first-class domestic hotels was calculated and compared. The univariate test result revealed that the variables that distinguished top-level corporate structures to failing corporate structures were current ratio, total borrowings and bonds payable to total assets, financial expenses to operating income, net income to sales, net income to total assets, and operating cash flow ratio. The statistical significance of the six financial ratio variables was also confirmed by the discriminant analysis and the logit analysis. The distress prediction power was 93.9% in the discriminant analysis, and 87.9% in the logit analysis.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 선행연구 고찰

Ⅲ. 분석설계

Ⅳ. 실증분석 결과

Ⅴ. 결론

참고문헌

키워드

부실예측모형 호텔경영분석 재무비율분석 판별분석 로짓분석