National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Bankruptcy models and selected indicators predict the entry of a business corporation into liquidation or insolvency
ZELJKOVIĆ, Simona
The work is focused on using bankruptcy models and appropriate selected indicators on the data set used, and it identifies how crucial it can be for an enterprise to use an inappropriate model or indicators to decide whether to enter into liquidation or insolvency, and how these business aid indicators can prevent larger business damages that would occur if the risk was ignored. It adds value to controlling activities and can influence the possible prediction of the development of financial problems in the enterprise. Selected models and indicators are tested on a database of companies, which is divided into two groups - bankruptcy and non-bankruptcy. It compares the results of the model evaluation by including the gray zone intervals in the calculation with the results when these intervals are removed. The individual models' reliability is tested both on individual groups and in individual years 2013 to 2017. Selected indicators are tested on the bankruptcy group, which best correlates with reality and confirms the correct selection of indicators for possible prediction of bankruptcy
Accounting Procedure in a Company Entering to Liquidation or Insolvency Proceedings
ZELJKOVIĆ, Simona
The object is to elaborate the accounting practices and liquidators duties of a company that enters into liquidation or insolvency. These procedures are shown on one company that has three default situations. These situations affect the process of liquidation with the target of deletion the company from the Commercial Register. The methodology consists in the comparison of these initial situations and determination of the disposal process. The first starting situation comes from the fact that the company has a sufficient amount of assets to satisfy creditors. The second situation is set for the company, which has not performed any business activity. The third situation is set up so that the company does not have sufficient assets in its property. In the third case there is the need to enter into insolvency.

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