COMPARISON OF THE FINANCIAL STABILITY ASSESMENT OF THE SMES IN THE SEGMENT OF MANUFACTURING INDUSTRY BASED ON OHLSON'S MODEL, MODEL Z-SCORE AND IN05

被引：0

作者：

Kubickova, Dana ^{[1
]}

机构：

[1] Vysoka Skola Financni & Spravni, Prague, Czech Republic

来源：

HRADECKE EKONOMICKE DNY 2015, ROC. 5 (2) | 2015年 / 5卷

关键词：

bankruptcy models; Ohlson's model; Z-score; model IN05; credibility models;

D O I：

暂无

中图分类号：

K9 [地理];

学科分类号：

0705 ;

摘要：

This paper presents the results of a study examining the assessment of financial stability based on Ohlson's Logit model, Altman's model for predicting bankruptcy and model IN05. An examined sample was a set of 2014 firms in the manufacturing industry in Czech Republic in the period of the years 2012 and 2013. The secondary objective was to investigate the creditworthiness of this segment of Czech firms. It was found that the assessment of the financial situation matches in case of the results of Ohlson's model and the results of IN05 model, greater differences in rating were found Altman's model. Ohlson's model and the model IN05 confirmed a good financial situation of companies in 80% cases, Altman's model in 49% of cases. All three models coincided in assessment of the firms' financial situation in 52% of cases.

引用

页码：70 / 83

页数：14

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