Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolas

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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 2017-07-26T10:50:49Z
• dc.date.available 2017-07-26T10:50:49Z
• dc.date.issued 2002-03-01
• dc.date.modified 2017-07-23T02:06:48Z
• dc.description.abstract Spanish and Western agriculture show a continuous decrease in the number of farms. One of the main factors for this trend is the economic non-viability of many of the existing farms. In addition, interrelationship of agriculture with other industries is growing. Thus, policymakers, banks, creditors and other stakeholders are interested in predicting farm viability. The aim of this paper is to provide empirical evidence that the use of accounting-based information could significantly improve understanding and prediction of various degrees of farm viability. Two multinomial logit models were applied to a sample of farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered accounting-based variables. It was found that accounting added significant information to predict various degrees of farm viability. This finding reveals, both the need of encouraging the little existing use of accounting by farms and to develop appropriate accounting standards for agriculture.
• dc.format.mimetype application/pdfca
• dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=612
• dc.identifier.citation Revista de Economía Aplicada, nº 41 (vol. XIV), págs. 141-167, 2006
• dc.identifier.uri http://hdl.handle.net/10230/971
• dc.language.iso eng
• dc.relation.ispartofseries Economics and Business Working Papers Series; 612
• 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
• dc.subject.keyword non-viability
• dc.subject.keyword failure prediction models
• dc.subject.keyword Finance and Accounting
• dc.title Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolasca
• dc.title.alternative La información contable en el análisis y predicción de viabilidad de las explotaciones agrícolas
• dc.type info:eu-repo/semantics/workingPaper