Predictive ability of financial health assessment in agriculture

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F15%3A43889730" target="_blank" >RIV/60076658:12510/15:43889730 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Predictive ability of financial health assessment in agriculture
Original language description
The true representation of reality is a globally recognized accounting principle. It does not mean that the accounting reflects the real situation such as in statements as a basic for assessment of financial health. There is a space for different ways todetermine values depending on the choice of methods of a valuation and depreciation but also on way of an evaluation and an interpretation of results. The freedom of the choice of some methods gives a space for a data manipulation in a way which will bebeneficial for the company in the moment. It could be an effort to minimize or maximize the profit, or an effort to influence the indicator of the financial analysis. There are special risk items which arise from biological, social and other specifics in the field of the agriculture. There is outlined how these values are reflected in the financial health assessment. Different and even legal adjustments to the carrying amounts reported for the accounting period lead to distort the real
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
AGRARIAN PERSPECTIVES XXIV. Global Agribusiness and the Rural Economy
ISBN
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ISSN
2464-4781
e-ISSN
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Number of pages
9
Pages from-to
117-125
Publisher name
Česká zemědělská univerzita v Praze
Place of publication
Praha
Event location
Praha, ČZU
Event date
Sep 16, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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