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A multivariate logit analysis of farmers' use of financial information

A multivariate logit analysis of farmers' use of financial information

American Journal of Agricultural Economics 65(1): 136-141

A multivariate logit framework is used to model farmers' use of two important types of financial statements, the balance sheet and a pro forma cash flow statement. The decision to prepare either or both statements is considered simultaneously determined. Preparation of these statements is related to factors affecting expected costs and/or benefits of the information the statements contain. Characteristics of the farmers who now maintain financial statements are likely to become more typical in the future. This suggests the increased use of these statements is highly likely.

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Accession: 001038642

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DOI: 10.2307/1240349

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