Wikansari, Rinandita and Sutjiatmo, Bayu Prabowo and Kurniawan, Muhammad Sani The use of earnings and cash flows model in predicting corporate financial distress: Evidence from retail merchandizing enterprises listed in IDX. Prosiding Ebcicon.

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Abstract

This research is aimed to examine and analyze the empirical effect of earnings and cash flows in predicting corporate financial distress of the retail merchandizing enterprises. This study used secondary data obtained from the company’s financial statements in the period from 2014 to 2017 that are listed in IDX. Purposive sampling is used for collecting samples, and hence 15 firms were chosen for data research. The hypothesis testing was conducted using multiple discriminant analysis (MDA). The results of this study show that the earnings model is strong enough to predict corporate financial distress, while the cash flows model cannot be used as a predictive model of corporate financial distress. In other words, it is better to predict corporate financial distress based on earnings model than cash flows model.

Item Type:	Article
Subjects:	PAK Dosen
Divisions:	Publikasi Ilmiah > Seminar Internasional
Depositing User:	Bayu Prabowo
Date Deposited:	22 Jun 2023 01:11
Last Modified:	22 Jun 2023 01:11
URI:	https://repository.poltekapp.ac.id/id/eprint/3669

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