Is it Possible to Identify High-Risk Suppliers from Financial Statements?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F18%3A00033952" target="_blank" >RIV/29142890:_____/18:00033952 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1007/s11294-018-9717-5" target="_blank" >http://dx.doi.org/10.1007/s11294-018-9717-5</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s11294-018-9717-5" target="_blank" >10.1007/s11294-018-9717-5</a>
Alternative languages
Result language
angličtina
Original language name
Is it Possible to Identify High-Risk Suppliers from Financial Statements?
Original language description
The aim was to identify business partners that could be risky because they do not publish closing financial statements on schedule. Businesses are obligated to publish closing financial statements based on European Union (EU) regulations (DIRECTIVE 2013/34/EU, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013L0034&from=EN). These statements are published to protect third parties and business partners. Supplier data were collected from the Czech Republic’s (CR) business register and from the Public Register and Collections of Documents, Ministry of Justice (https://or.justice.cz/ias/ui/rejstrik).
Czech name
—
Czech description
—
Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
—
OECD FORD branch
50200 - Economics and Business
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Advances in Economic Research
ISSN
1083-0898
e-ISSN
—
Volume of the periodical
24
Issue of the periodical within the volume
96
Country of publishing house
US - UNITED STATES
Number of pages
2
Pages from-to
1-2
UT code for WoS article
—
EID of the result in the Scopus database
2-s2.0-85056165964