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THEORETICAL BASIS OF THE STUDY OF INSOLVENCY (BANKRUPTCY)
Egorova Valeriya Alekseevna
Saint-Petersburg state University of Economics
Saint-Petersburg state University of Economics
Abstract
This article deals with the definition of the terms «bankruptcy» and «insolvency», several approaches to their differentiation. Also the problem of forecasting of bankruptcy of legal entities, the existent Russian and foreign models of diagnostics of probability of company bankruptcy and their shortcomings are considered. There is conclusion about the insufficient predictive value of the methods and application of complete controlling system is offered.
Category: 08.00.00 Economics
Article reference:
Theoretical basis of the study of insolvency (bankruptcy) // Modern scientific researches and innovations. 2016. № 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/03/64555
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