Accounting information and the prediction of farm viability
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- dc.contributor.author Argilés, Josep M.ca
- dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
- dc.date.accessioned 2017-07-26T10:50:52Z
- dc.date.available 2017-07-26T10:50:52Z
- dc.date.issued 1998-03-01
- dc.date.modified 2017-07-23T02:03:31Z
- 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.format.mimetype application/pdfca
- dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=277
- dc.identifier.citation The European Accounting Review, vol. 10, no. 2, (2001)
- dc.identifier.uri http://hdl.handle.net/10230/597
- 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.accessRights info:eu-repo/semantics/openAccess
- dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
- dc.subject.keyword accounting
- dc.subject.keyword agriculture
- dc.subject.keyword farm distress
- dc.subject.keyword viability
- dc.subject.keyword prediction
- dc.subject.keyword Finance and Accounting
- dc.title Accounting information and the prediction of farm viabilityca
- dc.type info:eu-repo/semantics/workingPaper