急!急!非常急!麻烦各位英语牛人帮忙啊!!!翻译下面这几段的会计类的英语,在线等,在线等,急用!
要求: 要比较专业的翻译,不要用机器翻译的,谢谢啦~~~~~~
The solution of the problem was the application of other statistical methods - so in 1980 Ohlson (1980) developed a conditional logistic regression model. This logit bankruptcy prediction model allowed for the estimation of the probability of bankruptcy conditional on the values of nine financial ratios and enabled the subsequent studies to make more detailed analyses of company's financial performance and to establish cause-and-effect relations with respect to the industrial sector, company size, etc.
After Ohlson, an innovation in the prognostic models was introduced in 1987 by Healy (1987), who used the time series methodology (multivariate cumulative sum - the CUSUM method). The advantage of time series models application in predicting company's financial performance is that this method takes into account the correlation of data within a time series. In explanation, these models distinguish between the changes of financial ratios that occur as a result of the correlation data and the changes that occur in the structure of financial ratios as a result of bad financial performance. At the same time, according to Theodossiou (1993:448) "The CUSUM model can be viewed as the dynamic extension of discriminant analysis, a statistical technique used in many business failure prediction studies."
The next turn in the development of financial performance prediction models arouse with the introduction of human behavior simulation models. For instance, in 1994 Altaian, Marco and Varetto (Altman and Hotchkiss, 2006) combined linear discriminant analysis and neural networks in their research on the sample of 37.000 small and medium-sized companies. They applied the linear discriminant analysis in two steps to refine the model, and the results obtained were repeated in neural network model that is more flexible and provides more precise solutions, especially for specific complex cases.
In addition to human behavior simulation models, a number of other statistical techniques such as probit models, decision tree analysis or Bayesian discriminant analysis are used today.