Global Journal of Management and Business Research, A: Administration and Management, Volume 22 Issue 1

Operating CF/Total assets 7. Operating CF to current liability ratio: Operating CF/Current liabilities 8. Operating CF to long-term debt ratio: Operating CF/Long-term debts 9. Interest-bearing debt to operating CF ratio: Operating CF/Interest-bearing debts 10. Free cash flow ratio: FCF/Operating CF 11. Profit ratio: Net profit/(Net profit + Depreciation) 12. Capital investment ratio: Capital investments/Operating CF 13. Operating CF to investing CF ratio: Investing CF/Operating CF 14. Cash conversion ratio: Operating CF/Net profit 15. Interest coverage ratio: (Operating CF + interest expense amortized + tax)/Interest expense amortized 16. Free cash flow (FCF): Operating CF + Investing CF 17. Total assets to FCF ratio: FCF/Total assets 18. Total liability to financing CF ratio: Financing CF/Total liabilities 19. Balance on total liabilities: Balance/Total liabilities Ryuji Mizoguchi & Shunsuke Nakajima: Discriminant Analysis of Companies and Bankruptcy Probability Estimation [5] Discriminant analysis 1. (Current assets - Current liabilities)/Total assets 2. (Net profit - Dividend - Compensation of board members)/Total assets 3. Income before tax/Total assets 4. Equity/Total liabilities 5. Sales revenue/Total assets Jiang Feihong: Financial Forecast and Cash Flow Information [6] Discriminant analysis 1. Operating CF/Sales revenue 2. Operating CF/Total liabilities 3. Operating CF/Net profit 4. Operating CF/Issued shares 5. Operating CF/Investing CF 6. Operating CF/Financing CF Koji Jidaisho, Hamido Fujita, Masaki Kurematsu& Jun Hakura: Experiment of Risk Prediction on Japanese Companies Using a Bankruptcy Risk Prediction Model [7] Logistic regression 1. Current ratio 2. Quick ratio 3. Equity ratio, etc. Yuichi Masuyama: The Conditions for Corporate Growth in the Context of Corporate Bankruptcy Analysis [8] Compared the risk management actions between companies that went bankrupt and those that avoided bankruptcy, based on the analysis of the financial statements of bankrupt companies and a survey administered by the Small Business Institute Japan. 1. Total assets turnover (Sales revenue/Total assets) 2. Inventory turnover (Sales revenue/Inventory) Yasuhiro Saigo&Kazutoyo Nakano: A Basic Study on the Cash Flow Accounting Information and Valuation [9] Corporate valuation analysis model, shown on the right (CF1/1+r) + (F2/(1+r)2) + (CF3/(1+r)3) +… � (1 + ) ∞ =1 r: discount rate CFt: cash flow generated in the year t 11 Global Journal of Management and Business Research Volume XXII Issue I Version I Year 2022 ( ) A © 2022 Global Journals A Study on Machine Learning Prediction Model for Company Bankruptcy using Features in Time Series Financial Data