THE EFFICIENCY OF CORPORATE BASED ON DATA ENVELOPMENT ANALYSIS AND DEBT PAYING ABILITY ON DUE DATE

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MASIHABADI ABOLGHASEM; VAHEDIYAN MEISAM

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2010 | Volume:1 | Issue:4 Page(s): 184-203

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Title

THE EFFICIENCY OF CORPORATE BASED ON DATA ENVELOPMENT ANALYSIS AND DEBT PAYING ABILITY ON DUE DATE

Author(s)

MASIHABADI ABOLGHASEM | VAHEDIYAN MEISAM | Issue Writer Certificate

Keywords

EFFICIENCYQ3

DATA ENVELOPMENT ANALYSISQ2

DEBT PAYING ABILITYQ3

CREDIT RATING AND FINANCIAL RATIOQ3

Abstract

Different financial events can endanger the financial resources of a credit corporate. Some studies in this field have considered the failure of the creditor a credit risk and they have offered some models to predict them. But the financial distress which causes the corporate to become temporarily unable to pay their debts back usually happens before the failure. Therefore, by offering a suitable model and conducting credit rating, we can predict it, and provide the required time for corporate reaction, and also help the investors to evaluate the appropriate opportunities and unfavorable ones. Different models like discriminant analysis, logistic regression, neural networks, DATA ENVELOPMENT ANALYSIS (DEA), and etc. have been used in the field of credit rating among which DEA has been of considerable attention to those interested in the field of rating due to its flexibility.In this study, the accuracy and credit of DEA in credit rating has been tested by means of information of two groups of manufacturing corporate in stock market and seven financial ratios chosen. The first group consists of 40 corporate in financial distress and the second group of corporate which are not in financial distress. The hypotheses of the study have been tested through the average comparison of two populations, correlation analysis, and simple linear regression.The result of the study showed that there is a meaningful correlation between the calculated EFFICIENCY using the DEA and the ability of corporate DEBT PAYING ABILITY on due date. Some ratios have been proved to be the most appropriate ones in credit rating, these are: the financial ratio of total debt to total assets, debt-equity ratio, current ratio, ratio of circulating capital to assets, ratio of cash to debts, return on assets, and times interest earned.At last, EFFICIENCY rate of 80 corporate have been investigated, calculated and their rate have been defined. The result of rating showed that the corporate which were not in financial distress had a much better rate that the corporate who were in financial distress.

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APA: Copy

MASIHABADI, ABOLGHASEM, & VAHEDIYAN, MEISAM. (2010). THE EFFICIENCY OF CORPORATE BASED ON DATA ENVELOPMENT ANALYSIS AND DEBT PAYING ABILITY ON DUE DATE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(4), 184-203. SID. https://sid.ir/paper/157317/en

Vancouver: Copy

MASIHABADI ABOLGHASEM, VAHEDIYAN MEISAM. THE EFFICIENCY OF CORPORATE BASED ON DATA ENVELOPMENT ANALYSIS AND DEBT PAYING ABILITY ON DUE DATE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2010;1(4):184-203. Available from: https://sid.ir/paper/157317/en

IEEE: Copy

ABOLGHASEM MASIHABADI, and MEISAM VAHEDIYAN, “THE EFFICIENCY OF CORPORATE BASED ON DATA ENVELOPMENT ANALYSIS AND DEBT PAYING ABILITY ON DUE DATE,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 4, pp. 184–203, 2010, [Online]. Available: https://sid.ir/paper/157317/en

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