Data for Financial sustainability modelling

Data was derived from the Bloomberg portal. Altman Z score dummy variable is a binary categorical variable showing 1 when the company is healthy and 0 when the company is in financial distress. The other variables are measures of profitability, leverage and cash flow sufficiency which were use to develop a binary logit model for predicting the log-odds of financial sustainability (i.e. log-odds of Altman Z dummy variable being equal to 1 or Altman Z score being above 2.99)本数据集的原始数据源自彭博资讯平台（Bloomberg portal）。奥特曼Z值虚拟变量（Altman Z score dummy variable）为二元分类变量，当公司财务健康时取值为1，陷入财务困境时取值为0。其余变量均为盈利能力、杠杆率与现金流充足性的衡量指标，被用于构建二元Logit模型，以预测财务可持续性的对数优势比，即奥特曼Z值虚拟变量取值为1，或奥特曼Z值高于2.99时的对数优势比。