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HERALOVÁ, O.
Original Title
Splitting Real Estate Property From Construction Company And Its Influence On Financial Condition Of Original Company
Type
conference paper
Language
English
Original Abstract
Intention of the paper is to consider the influence of real estate assets transfer to financial condition of the original company. Contribution involves two methods of undertaking a comprehensive evaluation, respectively bankruptcy models. The first of these is Altman´s index that was constructed in the second half of the 60 years on the basis of statistical examination of the quantities and ratios of financial analysis and their relation to the possibility of bankruptcy. The second (IN05) is originated in their modifications since the nineties of the twentieth in the Czech Republic. Both indicators are similar. Many times, analyses are used side by side and sometimes offer entirely different results. The practical part also briefly deals with potential influence of company splitting (transfer of real estate assets) on financial condition of the original company with usage of Altman and IN05 indexes
Keywords
summary index; bankruptcy models; crisis prevention
Authors
RIV year
2014
Released
19. 11. 2014
Publisher
Katedra ekonomiky a řízení ve stavebnictví, CVUT, Fa stavební
Location
Praha
ISBN
978-80-01-05641-7
Book
Construction Maeconomics Conference 2014
Pages from
1
Pages to
8
Pages count
BibTex
@inproceedings{BUT124098, author="Olga {Heralová}", title="Splitting Real Estate Property From Construction Company And Its Influence On Financial Condition Of Original Company ", booktitle="Construction Maeconomics Conference 2014 ", year="2014", pages="1--8", publisher="Katedra ekonomiky a řízení ve stavebnictví, CVUT, Fa stavební", address="Praha", isbn="978-80-01-05641-7" }