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Beav-er W H. Financial Ratios as Predictors of Failure [J]］.Journal of Accounting Research，1966，4: 71-111.

has been cited by the following article:

• TITLE: The Logit Model Based on Owners' Equity Statement in the Use of the Financial Risk Pre-warning

  AUTHORS: Zhaoyuan Geng, Yini Wang, Fei Shao

  KEYWORDS: Owners' Equity Statement; Logit Model; Financial Risk Pre-warning

  JOURNAL NAME: iBusiness, Vol.5 No.1B, April 11, 2013

  ABSTRACT: Under the premise that the global economic environment is in the turbulence, companies need to strive to make their own in this environment and seek further development, which makes researches on the financial pre-warning particularly important.This article stand in the point of perspective of changes in equity, through the significant difference between the U test build pre-warning indicators, the use of Logit models with owner changes in equity provided by the establishment of early warning financial indicators model, an empirical study of listed companies. The empirical results show that the Logit model based on owners' equity statement in the use of the financial risk pre-warning can accurately predict the financial distress of listed companies.