摘要
Banksplayapivotalroleinanemergingeconomy.Theymirrorthecountry＇spoliticalandeconomicstatus.Themoresavingsdepositedinbankswouldmeantheavailabilityofcashprovidedtousersoffunds.Ontheotherhand,theirclosureaffectsthecreditors.Thegoalsofthestudyincludetheminimizationoflossesimposedoncreditorsandtheexpeditiousrecoveriesoftheirclaimsagainsttheclosedbanks＇assets.Thestudyprovedonthefoursignificantimpactsofselectedinsolvencyindicatorsontherecoveriesofcreditors＇claimsagainsttheassetsofclosedbanksunderthePhilippinecontextfrom1961to2011.ThestudyusesvariousmethodssuchasPearsonproduct-momentcorrelationcoefficienttoestablishthestrengthofassociationoftheindependentvariabletothedependentvariableandtimeseriestechnique（movingaverageandtrendforecasting）inordertoobservethepatternofdataoveraknownperiodoftime.Usingtheregressionanalysis,theresearcherswereabletoestablisharegressionmodel.TheANOVAtest,f-test,andR2-testwereusedtoprovethemodel＇sgoodness-of-fit,thesignificanceofthepredictors,andverificationoftheassumptionofregressionhold.Empiricalevidencerevealsthatcapitaltoestimatedrealizablevalueofassetsratio（ERVA）anddebttoassetsratio（withrespecttoERVA）weresignificantpredictorsofrecovery.Further,thepresenceofhighleverageonbanksindicatesthattheirliabilitiesexceedthevalueoftheirrealizableassets.Thus,thesebanksfailtomeettheirmaturingobligations,hence,imposinglossesontheuninsureddepositorsandothercreditors.
出版日期
2014年08月18日（中国期刊网平台首次上网日期，不代表论文的发表时间）
