Accounting information and the prediction of farm viability

Welcome to the UPF Digital Repository

The European Accounting Review, vol. 10, no. 2, (2001)
To cite or link this document: Argilés, Josep M.
dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa 1998-03-01
dc.identifier.citation The European Accounting Review, vol. 10, no. 2, (2001)
dc.description.abstract Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope of accounting standards. This article examines the current use of accounting in agriculture and points the need to establish accounting standards for agriculture. Empirical evidence shows that accounting can make a significant contribution to agricultural management and farm viability and could also be important for other agents involved in agricultural decision making. Existing literature on failure prediction models and farm viability prediction studies provide the starting point for our research, in which two dichotomous logit models were applied to subsamples of viable and unviable farms in Catalonia, Spain. The first model considered only non-financial variables, while the other also considered financial ones. When accounting variables were added to the model, a significant reduction in deviance was observed.
dc.language.iso eng
dc.relation.ispartofseries Economics and Business Working Papers Series; 277
dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.title Accounting information and the prediction of farm viability
dc.type info:eu-repo/semantics/workingPaper 2014-06-03T07:13:56Z
dc.subject.keyword Finance and Accounting
dc.subject.keyword accounting
dc.subject.keyword agriculture
dc.subject.keyword farm distress
dc.subject.keyword viability
dc.subject.keyword prediction
dc.rights.accessRights info:eu-repo/semantics/openAccess

See full text
This document is licensed under a Creative Commons license:


Advanced Search


My Account