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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">business</journal-id><journal-title-group><journal-title xml:lang="ru">Путеводитель предпринимателя</journal-title><trans-title-group xml:lang="en"><trans-title>Entrepreneur’s Guide</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2073-9885</issn><issn pub-type="epub">2687-136X</issn><publisher><publisher-name>JSC “Publishing Agency “Science and Education”</publisher-name></publisher></journal-meta><article-meta><article-id custom-type="elpub" pub-id-type="custom">business-941</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Статьи</subject></subj-group></article-categories><title-group><article-title>Характеристики несостоятельности и банкротства в структуре финансовых индикаторов</article-title><trans-title-group xml:lang="en"><trans-title>Insolvency and bankruptcy characteristics in structure of financial indicators</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Яхъяев</surname><given-names>М. А.</given-names></name></name-alternatives><email xlink:type="simple">noemail@neicon.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Гладков</surname><given-names>И. В.</given-names></name></name-alternatives><email xlink:type="simple">noemail@neicon.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff xml:lang="ru" id="aff-1"><institution>Российская академия предпринимательства</institution><country>Russian Federation</country></aff><pub-date pub-type="collection"><year>2013</year></pub-date><pub-date pub-type="epub"><day>29</day><month>01</month><year>2020</year></pub-date><volume>0</volume><issue>20</issue><fpage>331</fpage><lpage>339</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Яхъяев М.А., Гладков И.В., 2020</copyright-statement><copyright-year>2020</copyright-year><copyright-holder xml:lang="ru">Яхъяев М.А., Гладков И.В.</copyright-holder><copyright-holder xml:lang="en">Яхъяев М.А., Гладков И.В.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://www.pp-mag.ru/jour/article/view/941">https://www.pp-mag.ru/jour/article/view/941</self-uri><abstract><p>В последние годы научной мыслью все чаще ставится вопрос о необходимости разработки системы жестких индикаторов, позволяющих определить степень всевозможных проблем в деятельности компаний. Над решением этой же проблемы сегодня сосредоточены усилия ведущих аудиторов, финансовых аналитиков, рейтинговых агентств, независимых экспертов в области кризис и финансового менеджмента и пр.</p></abstract><trans-abstract xml:lang="en"><p>In recent years the scientific thought even more often raises a question ofneed of development of the system of the rigid indicators, allowing to define degree of various problems in activity of the companies. Over the solution of the same problem efforts of leading auditors, financial analysts, the rating agencies, independent experts in area crisis and financial management and so forth today are concentrated.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>банкротство</kwd><kwd>финансовая устойчивость</kwd><kwd>финансовые индикаторы</kwd><kwd>компании</kwd><kwd>оценка</kwd></kwd-group><kwd-group xml:lang="en"><kwd>bankruptcy</kwd><kwd>financial stability</kwd><kwd>financial indicators</kwd><kwd>companies</kwd><kwd>assessment</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Zeitun R., G. Tian, and S. Keen: Default probability for the jordanian companies: A test of cash flow theory//International Research Journal of Finance and Economics. № 2. 2007.</mixed-citation><mixed-citation xml:lang="en">Zeitun R., G. Tian, and S. 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