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Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolas

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  • Josep M. Argilés
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    Abstract

    Spanish and Western agriculture show a continuous decrease in the number of farms. One of the main factors for this trend is the economic non-viability of many of the existing farms. In addition, interrelationship of agriculture with other industries is growing. Thus, policymakers, banks, creditors and other stakeholders are interested in predicting farm viability. The aim of this paper is to provide empirical evidence that the use of accounting-based information could significantly improve understanding and prediction of various degrees of farm viability. Two multinomial logit models were applied to a sample of farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered accounting-based variables. It was found that accounting added significant information to predict various degrees of farm viability. This finding reveals, both the need of encouraging the little existing use of accounting by farms and to develop appropriate accounting standards for agriculture.

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    File URL: http://www.econ.upf.edu/docs/papers/downloads/612.pdf
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    Bibliographic Info

    Paper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 612.

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    Date of creation: Mar 2002
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    Handle: RePEc:upf:upfgen:612

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    Web page: http://www.econ.upf.edu/

    Related research

    Keywords: Accounting; agriculture; farm; non-viability; failure prediction models;

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    1. James J. Wadsworth & Boris E. Bravo-Ureta, 1992. "Financial performance of New England dairy farms," Agribusiness, John Wiley & Sons, Ltd., vol. 8(1), pages 47-56.
    2. Martin, Daniel, 1977. "Early warning of bank failure : A logit regression approach," Journal of Banking & Finance, Elsevier, Elsevier, vol. 1(3), pages 249-276, November.
    3. J.-C. Kroll, 1987. "Le Nouveau Plan Comptable : les occasions perdues," Économie rurale, Programme National Persée, Programme National Persée, vol. 180(1), pages 20-25.
    4. James C. Cox, 1998. "Quantifying the Effects of Sow-Herd Management Information Systems on Farmers' Decision Making Using Experimental Economics," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, Agricultural and Applied Economics Association, vol. 80(4), pages 821-829.
    5. Lo, Andrew W., 1986. "Logit versus discriminant analysis : A specification test and application to corporate bankruptcies," Journal of Econometrics, Elsevier, Elsevier, vol. 31(2), pages 151-178, March.
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