Accounting information and the prediction of farm viability

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The European Accounting Review, vol. 10, no. 2, (2001)
http://hdl.handle.net/10230/597
To cite or link this document: http://hdl.handle.net/10230/597
dc.contributor.author Argilés, Josep M.
dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
dc.date.issued 1998-03-01
dc.identifier.citation The European Accounting Review, vol. 10, no. 2, (2001)
dc.identifier.uri http://hdl.handle.net/10230/597
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.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.title Accounting information and the prediction of farm viability
dc.type info:eu-repo/semantics/workingPaper
dc.date.modified 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


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