战略风险管理与企业生存的可持续性前沿:Altman评分的有效性——一项文献计量分析

Sustainability frontiers of strategic risk management and firm survival: The Altman score effectiveness. A bibliometric analysis

BUSINESS STRATEGY AND THE ENVIRONMENT · 2022
被引 23
人大 A-ABS 3

中文导读

通过文献计量分析验证Altman评分在预测企业财务破产中的有效性,发现该主题近二十年发文量激增,且评分在应对气候变化和环境风险方面仍有应用价值。

Abstract

Abstract The financial networking of companies operating in the globalized market raises the imperative of assessing the risk of insolvency. Business survival is an extremely trending topic in the literature and the managerial context. Risk management requires new perspectives on sustainability. The aim of this work is to verify that Altman's score still maintains its supremacy as the best tool used to investigate the financial insolvency of enterprises. The novelty of the work is the implementation of a bibliometric analysis conducted on Scopus and Web of Science, using analytical software (Bibliometrix R, VOSviewer), identifying future paths of analysis and evaluations of the impact of Altman's methods. Results reveal an exceptional growth in the number of publications on this topic over the last two decades, testifying to its topicality in the academic debate. In light of rising climate change and environmental risks, findings suggested how the Altman score may preserve its function in getting deeper to prevent business bankruptcy. By providing practical evidence, Altman's models encompass a variety of fields, including finance, accounting, economics, management, and all of them addresses the area of sustainability.

企业破产预测风险管理可持续性文献计量分析Altman评分