Detail publikace

Splitting Real Estate Property From Construction Company And Its Influence On Financial Condition Of Original Company

HERALOVÁ, O.

Originální název

Splitting Real Estate Property From Construction Company And Its Influence On Financial Condition Of Original Company

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

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

Klíčová slova

summary index; bankruptcy models; crisis prevention

Autoři

HERALOVÁ, O.

Rok RIV

2014

Vydáno

19. 11. 2014

Nakladatel

Katedra ekonomiky a řízení ve stavebnictví, CVUT, Fa stavební

Místo

Praha

ISBN

978-80-01-05641-7

Kniha

Construction Maeconomics Conference 2014

Strany od

1

Strany do

8

Strany počet

8

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"
}