Browsing Ústav financí by Title
Now showing items 1-20 of 54
-
Age related discrimination in the context of corporate social responsibility and company performance. The case of the Czech Republic
(Elsevier, 2014-10-30)At least 30 % of European population will be formed by people of age 65 and above. At the moment it is more than 7 % in the Czech Republic. To sustain their quality of life it is necessary for them to stay in employment ... -
Approaches to Innovation Process Assessment: Complex Results from an Exploratory Investigation
(InTech, 2015-12-24)Managing innovation is vital for many enterprises to survive in the competitive and dynamic environment. Thus, decision-makers have always been involved into the challenge of finding the right performance measures for ... -
Assessment of the Performance of Mergers: Revisiting Results after a Prolonged Period
(EDP Sciences, 2021-01-13)Research background: Mergers and acquisitions (M&As) have become a widespread tool for business growth strategy. Considering the developments after the previous financial crisis, a fresh wave of M&As is expected to appear ... -
The Balanced Scorecard: Innovative Performance Measurement and Management Control System
(Universidad Alberto Hurtado, 2014-10-09)The paper presents an overview of studies that have described the emergence of innovative performance measurement systems. It is dedicated to the issue of potential implementation of Balanced Scorecard as a strategic ... -
Bankruptcy Prediction Models: Can the prediction power of the models be improved by using dynamic indicators?
(Elsevier, 2014-09-16)The present approach to developing bankruptcy prediction models uses financial ratios related to the time of one year before bankruptcy. Some authors try to improve the prediction accuracy of the models by using averaged ... -
Big bath as a determinant of creative accounting in small and micro enterprises
(Univerzitas Mendeliana Brunensis, 2015-10-29)Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting ... -
BUT Digital library - introduction of institutional repository
(Národní technická knihovna, 2016-12-05)The Brno University of Technology (BUT) Digital Library is an institutional repository running of DSpace (version 5.3) initially created in 2007 as a repository for theses. The Digital Library‘s range of services is gradually ... -
Cash Flows Indicators in the Prediction of Financial Distress
(KAUNAS UNIV TECHNOL, 2020-12-10)We argue that the conventional approach to bankruptcy modelling, which relies on accrual-based ratios, is vulnerable to the earnings management of a company threatened by insolvency. This fact may pose significant limits ... -
Could the Coefficients Re-Estimation Solve the Industry or Time Specific Issues?
(IARAS, 2017-08-24)The aim of this paper is to examine discrimination performance of three bankruptcy prediction models in environments and periods different from the ones utilized by deriving the models. We compared selected models’ accuracy ... -
Determinants of Capital Structure: the Evidence from the European Union
(Mendelova univerzita v Brně, 2013-12-24)The aim of this study is to indicate the influence of several internal determinants on capital structure in different European countries and retrace its tendency taking into consideration the membership of the European ... -
Differences and Similarities in the Indebtedness of EU Member States after Last Financial Crisis
(Nikolaus Copernicus University in Torun, Faculty of Economic Sciences and Management, 2016-12-29)The article’s aim is to provide an overview of the indebtedness of EU member states and to explore whether this indebtedness is linked to or even dependent on selected economic characteristics (GDP, unemployment rate and ... -
Distribution of Wages in the Regions of the Czech Republic
(Vysoká škola finanční a správní, 2020-11-23)Regions as higher territorial self-governing units were established in the Czech Republic on the basis of Constitutional Act No. 347/1997 Coll. Their territory was delimited by the territory of the listed districts. The ... -
The Effects of a Change in the Environment on Business Valuation Using the Income Capitalization Approach
(Nicolaus Copernicus University in Toruń, 2012-12-16)Determining the company value in the conditions of unstable development is a very difficult, almost sophisticated activity. Experience of authors confirms high sensitivity of the resulting company value in relation to ... -
Efficiency of Mergers of Mechanical Engineering Companies in the Czech Republic
(De Gruyter, 2016-12-17)This paper presents the research results in the field of the efficiency of mergers and acquisitions in the mechanical engineering industry of the Czech Republic. The aim of this paper is to determine whether mergers taking ... -
The factors driving the synergy value in mergers of mechanical engineering companies in the Czech Republic
(Centre of Sociological Research, 2018-09-04)Research into factors that influence the outcome of mergers and acquisitions conducted over a few past decades focused on two areas, one being the forecasting of the volume of expected investments, the other investigating ... -
The Family Influence on Business: Czech Family Companies
(EDP Sciences, 2021-01-13)Research background: Family businesses represent a combination of family and business aspects. Typically, a family is the majority owner and its members are top managers of the firm. The company name often contains the ... -
Global COVID-19 Pandemic and Indebtedness of Municipalities with Extended Power in the Czech Republic
(EDP Sciences, 2021-01-13)Research background: In theory, indebtedness of municipalities is only ever associated with the acquisition of investments. It is advised that indebtedness should be regulated by the state, but there is a risk of limiting ... -
Holding Company and its Performance
(Mendel University Press, 2014-05-23)Research projects on the performance of companies search for the relationships between the methods of managing a company and the results. This paper presents a research on holding companies. The aim is to analyse the reasons ... -
The indirect verification of the going concern assumption by analysing the threat of bankruptcy
(Faculty of Economics, Business and Tourism, Split, Croatia, 2020-12-24)The generally accepted aim of doing business is to maximize the business value. The value of a business strongly depends on its ability to generate future cash flow for its owners. A necessary condition is that the business ... -
Initial Public Offerings: The Relevance of the Market Timing Hypothesis Under Conditions of the Czech Capital Market
(FaME UTB, 2011-12-19)In this article, the authors study the relevance of the market timing hypothesis of going public, which tends to explain the lower post-issue operating performance of Czech initial public offerings.The data collected under ...