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The Ohlson O-Score for predicting bankruptcy is a multi-factor financial formula postulated in 1980 by Dr. James Ohlson of the New York University Stern Accounting Department as an alternative to the Altman Z-score for predicting financial distress.〔(【引用サイトリンク】title=Ohlson's O-Score Definition )〕 ==Calculation of the O-Score== The Ohlson O-Score is the result of a 9-factor linear combination of coefficient-weighted business ratios which are readily obtained or derived from the standard periodic financial disclosure statements provided by publicly traded corporations. Two of the factors utilized are widely considered to be dummies as their value and thus their impact upon the formula typically is 0. When using an O-Score to evaluate the probability of company’s failure, then exp(O-Score) is divided by 1 + exp(O-score). The calculation for Ohlson’s O-Score appears below:〔(【引用サイトリンク】title=Financial Ratios and the Probabilistic Prediction of Bankruptcy )〕 : where * ''TA'' = total assets * ''TL'' = total liabilities * ''WC'' = working capital * ''CL'' = current liabilities * ''CA'' = current assets * ''X'' = 1 if ''TL'' > ''TA'', 0 otherwise * ''NI'' = net income * ''FFO'' = funds from operations * ''Y'' = 1 if a net loss for the last two years, 0 otherwise 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Ohlson o-score」の詳細全文を読む スポンサード リンク
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