Unternehmensbeurteilung durch Diskriminanzanalyse mit qualitativen Merkmalen

Stefan Blochwitz and Judith Eigermann
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Stefan Blochwitz: Deutsche Bundesbank
Judith Eigermann: Deutsche Bundesbank

Schmalenbach Journal of Business Research, 2000, vol. 52, issue 1, 58-73

Abstract: Summary The authors present an extended approach to the simultaneous processing of qualitative data and quantitative balance-sheet ratios in a linear discriminant analysis for credit assessment. The examined qualitative data consist of the accounting behaviour of an enterprise and a special defined cover ratio (equity [+ long-term debt] to fixed assets). The accounting behaviour describes whether an enterprise accounts in a profit-increasing „progressiv“, „neutral“ (no direct impact on profit) or a profit-decreasing „konservativ“ way. The qualitatively defined cover ratio describes the extent to which the fixed asset is covered by long-term capital. In the case that the amount of long-term capital exceeds the amount of fixed assets the qualitatively defined cover ratio shows which part of the long-term capital (equity, pensions or other provisions) contributes to this surplus cover. The demonstrated treatment of qualitative data together with quantitative data in a linear discriminant analysis can easily be applied to other qualitative data.

Date: 2000
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DOI: 10.1007/BF03372608

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