The Impact of Accounting Standards Utilisation on Internal Credit Rating

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F18%3A%230000906" target="_blank" >RIV/26138077:_____/18:#0000906 - 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

The Impact of Accounting Standards Utilisation on Internal Credit Rating

Popis výsledku v původním jazyce

The article addresses the possible impact of utilising different accounting standards used in credit scoring on a client's internal credit rating. This impact is represented in the article by a change in the credit score achieved as a result of the application of data from financial statements compiled based on IFRS, in comparison with the values based on statements compiled under the Czech Accounting Standards [CAS]. The intention rests in identifying possible changes of a company's internal credit rating. The objective of this article is to demonstrate changes in the internal credit rating of a company, depending on the utilisation of the financial statements prepared under the Czech Accounting Standards and IFRS. When using data from IFRS statements in credit scoring, lower scoring values were obtained for the companies surveyed compared to the values that were found when utilising data from the financial statements compiled according to the CAS.

Název v anglickém jazyce

The Impact of Accounting Standards Utilisation on Internal Credit Rating

Popis výsledku anglicky

The article addresses the possible impact of utilising different accounting standards used in credit scoring on a client's internal credit rating. This impact is represented in the article by a change in the credit score achieved as a result of the application of data from financial statements compiled based on IFRS, in comparison with the values based on statements compiled under the Czech Accounting Standards [CAS]. The intention rests in identifying possible changes of a company's internal credit rating. The objective of this article is to demonstrate changes in the internal credit rating of a company, depending on the utilisation of the financial statements prepared under the Czech Accounting Standards and IFRS. When using data from IFRS statements in credit scoring, lower scoring values were obtained for the companies surveyed compared to the values that were found when utilising data from the financial statements compiled according to the CAS.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

<a href="/cs/project/GA16-21506S" target="_blank" >GA16-21506S: Nové zdroje systémového rizika na finančních trzích</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

European Research Studies Journal

ISSN

1108-2976

e-ISSN

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Svazek periodika

21

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

GR - Řecká republika

Počet stran výsledku

11

Strana od-do

564-574

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-85062755511