Critical evaluation of selected bankruptcy models when applied to Czech logistics

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F18%3A00110782" target="_blank" >RIV/00216224:14560/18:00110782 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Critical evaluation of selected bankruptcy models when applied to Czech logistics

Popis výsledku v původním jazyce

The subject of this article is the critical evaluation and comparison of bankruptcy models used by businesses and other entities in the Czech Republic. The aim of this article is to compare the prediction of selected bankruptcy models. As the following models were selected for comparison: the Altman model Z-score adapted to Czech conditions, Index IN05 created from the Czech financial statements, the Taffler model created in Great Britain and the Kralickuv quick test, which is used by the German banking sector. The individual models were evaluated on a sample of 350 enterprises operating in the logistics and transport sector 2014-2015. The values for individual bankruptcy models have been calculated and then with using mathematical and statistical methods compared the individual models. On the basis of the identified differences, specific enterprises were selected, when the in-depth financial analysis revealed the main differences between bankruptcy models. The structure of the models and their advantages and disadvantages were examined.

Název v anglickém jazyce

Critical evaluation of selected bankruptcy models when applied to Czech logistics

Popis výsledku anglicky

The subject of this article is the critical evaluation and comparison of bankruptcy models used by businesses and other entities in the Czech Republic. The aim of this article is to compare the prediction of selected bankruptcy models. As the following models were selected for comparison: the Altman model Z-score adapted to Czech conditions, Index IN05 created from the Czech financial statements, the Taffler model created in Great Britain and the Kralickuv quick test, which is used by the German banking sector. The individual models were evaluated on a sample of 350 enterprises operating in the logistics and transport sector 2014-2015. The values for individual bankruptcy models have been calculated and then with using mathematical and statistical methods compared the individual models. On the basis of the identified differences, specific enterprises were selected, when the in-depth financial analysis revealed the main differences between bankruptcy models. The structure of the models and their advantages and disadvantages were examined.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the International Scientific Conference of Business Economics, Management and Marketing 2018

ISBN

9788021091641

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

239-246

Název nakladatele

Ekonomicko-správní fakulta MU

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

1. 1. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000495441500032