M. Čavlin, Jelena Vapa Tankosić, Radomir Jovanović, Marko Pavlović
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引用次数: 0
Abstract
The issue of solvency, i.e. the risk of bankruptcy of the company, is always a subject of concern for management and stakeholders, especially creditors and investors. Understanding the impact of indicators of profitability, liquidity and dynamic solvency on the risk of bankruptcy expressed by Altman’s Z-score is the goal of the research, which is significant for both theory and practice. The research analyzes large companies from the branch of processing and preserving of meat of the Republic of Serbia for the five-year period 2018-2022. The findings for large companies for the processing and preserving of meat, based on regression analysis, show that ROA and Current Liquidity Ratio make a statistically significant contribution predicting the Altman Z score.
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