Bankroto modelių patikimumo vertinimas Lietuvos apgyvendinimo ir maitinimo sektoriaus įmonėse /

39 pages, 3 pictures, 16 tables, 37 references The main purpose of this work is to evaluate reliability of bankruptcy prediction models in accommodation and catering sector companies of Lithuania. After literature analysis suitable bankruptcy prediction models were selected and used to operating as well as bankrupt accommodation and catering companies to evaluate the reliability of the models. The work consists of three parts: comparative analysis of Lithuanian and foreign scientific literature, the research and its results, the conclusions and proposals. The analysis part of the scientific literature discusses the importance of bankruptcy forecasting, the causes and consequences of bankruptcy, statistics of bankrupt companies in Lithuania and their influence as well as importance on the country's economy, examination of bankruptcy models and their comparison with each other, analysis of similar research. In the research part “Zmijewski”, “Altman” and “Springate” bankruptcy prediction models were analyzed to evaluate the reliability of them. To obtain the main aim of the research operating and bankrupt companies of accommodation and catering companies were analyzed by using data from their financial statements. Total of 310 sets of financial statements prepared for the year of 2021, 2022 and 2023 were used for the research. The conclusions and proposals part summarize the conclusions of the work. The average reliability of the “Altman”, “Springate” and “Zmijewski” models for bankrupt companies was estimated at 90.63 % for the “Altman” model and 82.26 % for the Springate model, while for the Zmijewski model at 42.50%. However, when applying models to operating companies, the “Zmijewski” model is rated the most reliable. Its average reliability was rated at 86.03%, while the “Altman” was rated at 58.56%, and the least reliable was found Springate model, which received an average reliability of 52.75%.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2024

Author dc:creator

• Jelisejevaitė, Augustina,

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD210637772&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:210637772