THE COMPARISON OF PREDICTION ABILITY OF SELECTED BANKRUPTCY MODELS IN THE GLASSMAKING INDUSTRY IN THE CZECH REPUBLIC

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F16%3A50005155" target="_blank" >RIV/62690094:18450/16:50005155 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

THE COMPARISON OF PREDICTION ABILITY OF SELECTED BANKRUPTCY MODELS IN THE GLASSMAKING INDUSTRY IN THE CZECH REPUBLIC

Popis výsledku v původním jazyce

Financial analysis presents one of the most important areas of interest in every successful company, because it can provide a huge amount of indicators and models in different areas, as well as some complex models, namely bankruptcy and credibility models, where these models usually provide one specific number and compare this number with recommended value. This article presents the analysis of different bankruptcy models, more precisely, authors are focusing on not so frequently used bankruptcy models, namely Beerman's discriminating function and Beaver's model. The authors are evaluating one particular industry sector, glassmaking industry, with the aim to compare the results of above mentioned models themselves and also in different regions of the Czech Republic. The data used for calculation of above mentioned models have been obtained in database Albertina, where it is possible to find basic accounting data, which are necessary for calculation of every indicator from financial analysis. Covered period of time is since 2010 to 2014. The results show that there exist differences between different models, while there are no significant differences in the terms of companies' location. More details are described in this article.

Název v anglickém jazyce

THE COMPARISON OF PREDICTION ABILITY OF SELECTED BANKRUPTCY MODELS IN THE GLASSMAKING INDUSTRY IN THE CZECH REPUBLIC

Popis výsledku anglicky

Financial analysis presents one of the most important areas of interest in every successful company, because it can provide a huge amount of indicators and models in different areas, as well as some complex models, namely bankruptcy and credibility models, where these models usually provide one specific number and compare this number with recommended value. This article presents the analysis of different bankruptcy models, more precisely, authors are focusing on not so frequently used bankruptcy models, namely Beerman's discriminating function and Beaver's model. The authors are evaluating one particular industry sector, glassmaking industry, with the aim to compare the results of above mentioned models themselves and also in different regions of the Czech Republic. The data used for calculation of above mentioned models have been obtained in database Albertina, where it is possible to find basic accounting data, which are necessary for calculation of every indicator from financial analysis. Covered period of time is since 2010 to 2014. The results show that there exist differences between different models, while there are no significant differences in the terms of companies' location. More details are described in this article.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

International days of statistics and economics 2016 : proceedings

ISBN

978-80-87990-10-0

ISSN

—

e-ISSN

—

Počet stran výsledku

10

Strana od-do

915-924

Název nakladatele

Melandrium

Místo vydání

Slaný

Místo konání akce

Praha

Datum konání akce

8. 9. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000389515100090