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Accounting information and the prediction of farm non-viability

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  • Josep Argiles

Abstract

Farms make little use of accounting and until now have been largely excluded from the scope of accounting standards. However, the hypothesis of this paper is that the use of accounting-based information could significantly improve understanding and prediction of farm non-viability. Two dichotomous logit models were applied to a sample containing viable and non-viable farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered accounting-based variables. It was found that accounting-based variables added significant information to predict farm non-viability.

Suggested Citation

  • Josep Argiles, 2001. "Accounting information and the prediction of farm non-viability," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 73-105.
    • Handle: RePEc:taf:euract:v:10:y:2001:i:1:p:73-105
    DOI: 10.1080/713764592
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    References listed on IDEAS

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    1. Söderbaum, P., 1994. "Environmental, Rural and Agricultural Policies for Less Favoured Areas. What are the Lessons from Institutional and Ecological Economics?," Proceedings “Schriften der Gesellschaft für Wirtschafts- und Sozialwissenschaften des Landbaues e.V.”, German Association of Agricultural Economists (GEWISOLA), vol. 30.
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    Cited by:

    1. Vaida Stulpinienė & Vida Čiulevičienė, 2014. "Agricultural Support Influence On Farm Financial Stability," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 8(1), pages 936-946.
    2. Jindrich Spicka & Tomas Hlavsa & Katerina Soukupova & Marie Stolbova, 2019. "Approaches to estimation the farm-level economic viability and sustainability in agriculture: A literature review," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 65(6), pages 289-297.
    3. Katarína Novotná & Ľubomír Gurčík & Zuzana Lušňáková, 2023. "Economic determinants of the development and sustainability of family farms in Slovakia," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 69(7), pages 291-299.
    4. Vassalos, Michael & Karanikolas, Pavlos & Li, Yingbo, 2015. "Investigating the Impact of Farm Characteristics, Socioeconomic Characteristics and of the Single Farm Payment on the Viability of Farms: The Case of Greece," 2015 AAEA & WAEA Joint Annual Meeting, July 26-28, San Francisco, California 205423, Agricultural and Applied Economics Association.
    5. Iraizoz, Belen & Gorton, Matthew & Davidova, Sophia, 2007. "Segmenting farms for analysing agricultural trajectories: A case study of the Navarra region in Spain," Agricultural Systems, Elsevier, vol. 93(1-3), pages 143-169, March.
    6. Astrida Slavickienė & Jūratė Savickienė, 2014. "The Evaluation Of Small And Medium Farms’ Economic Viability In The New Eu Countries," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 8(1), pages 843-855.

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