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| Analisi DuPont× | Altman Z-Score: Prevedere il fallimento aziendale× | |
|---|---|---|
| Campo | Finanza | Finanza |
| Famiglia | Regression model | Regression model |
| Anno di origine≠ | 2008 | 1968 |
| Ideatore≠ | DuPont Corporation; Soliman | Edward Altman |
| Tipo≠ | Profitability decomposition framework | Multiple discriminant analysis scoring model |
| Fonte seminale≠ | Soliman, M. T. (2008). The use of DuPont analysis by market participants. The Accounting Review, 83(3), 823–853. DOI ↗ | Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance, 23(4), 589–609. DOI ↗ |
| Alias | DuPont Decomposition, DuPont Identity, Return on Equity Decomposition, DuPont Analizi | Altman's Z-Score Model, Multiple Discriminant Analysis Bankruptcy Model, Z-Score Financial Distress Model, Altman Z-Skoru |
| Correlati≠ | 2 | 3 |
| Sintesi≠ | DuPont Analysis is a financial performance framework that decomposes Return on Equity (ROE) into three multiplicative components: net profit margin, asset turnover, and the equity multiplier. Originally developed by engineers at DuPont Corporation in the early 1920s, the method gained renewed academic prominence through Soliman (2008), who demonstrated that market participants exploit DuPont decompositions to forecast future earnings and to distinguish sustainable from transient profitability. | The Altman Z-Score is a linear discriminant model developed by Edward I. Altman in 1968 to predict corporate bankruptcy using five accounting-based financial ratios. Derived through multiple discriminant analysis on a matched sample of 66 US manufacturing firms, the model combines liquidity, profitability, leverage, solvency, and activity ratios into a single composite score that classifies firms as financially sound, distressed, or in a grey zone. |
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