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| Author: | W. Bokelmann |
Abstract:
The horticultural sector is dominated by family managed small firms.
According to several investigations the utilization of highly sophisticated management tools is very limited whereas the often criticized financial analysis from book-keeping data is still a widespread method.
This study tries to enlarge the use of those data by elaborating a prediction model which is able to indicate signals for a financial crisis of horticultural firms as early as possible.
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