Discriminatory Power of the Altman Z-Score Model

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F13%3A43918705" target="_blank" >RIV/49777513:23510/13:43918705 - 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

Discriminatory Power of the Altman Z-Score Model

Popis výsledku v původním jazyce

This article aims to assess the discriminatory power of one of the most famous and most discussed corporate predictive models, the Altman Z-Score. This model ranks among the bankruptcy models, whose main purpose is to detect the impending bankruptcy in good time. The research focuses on three main areas of assessing the discriminatory power of the model. The rst part deals with the overall discriminatory power of the model; the second part is aimed at quantifying the impact of individual variables on misclassi cation of enterprises in bankruptcy. The last part quanti es the discriminatory power of individual variables of the model. The results are compared with the ndings of the author of the model. The empirical research is based on the accounting data of Czech companies from the manufacturing industry. Both thriving and bankrupt companies are included in the research.

Název v anglickém jazyce

Discriminatory Power of the Altman Z-Score Model

Popis výsledku anglicky

This article aims to assess the discriminatory power of one of the most famous and most discussed corporate predictive models, the Altman Z-Score. This model ranks among the bankruptcy models, whose main purpose is to detect the impending bankruptcy in good time. The research focuses on three main areas of assessing the discriminatory power of the model. The rst part deals with the overall discriminatory power of the model; the second part is aimed at quantifying the impact of individual variables on misclassi cation of enterprises in bankruptcy. The last part quanti es the discriminatory power of individual variables of the model. The results are compared with the ndings of the author of the model. The empirical research is based on the accounting data of Czech companies from the manufacturing industry. Both thriving and bankrupt companies are included in the research.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

LITTERA SCRIPTA

ISSN

1805-9112

e-ISSN

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Svazek periodika

6

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

12

Strana od-do

95-106

Kód UT WoS článku

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EID výsledku v databázi Scopus

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