Altmanův index, Index IN05 a jejich srovnání

• Authors: Marek Vochozka , Pavel Rousek

Title variants

EN

Altman’s Z-score, Index IN05 and Their Comparison

• Languages of publication: CS

Abstracts

EN

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 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 an entirely different result. Article links to a description of financial ratios under various methods, describes their common denominator and vice versa points to significant differences in investigational methods. The practical part also briefly deals with a different or on the contrary as well as consistent results for specific businesses.

Keywords

EN

Altman’s Z-score; Index IN05; bankruptcy; evaluation

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2010
• Volume: 1+2
• Pages: 26-36

Dates

published

21.12.2010

Contributors

author

Marek Vochozka

• Vysoká škola technická a ekonomická v Českých Budějovicích

author

Pavel Rousek

• Vysoká škola technická a ekonomická v Českých Budějovicích

• [e-mail]. Redakce časopisu Littera Scripta, Okružní 10, 370 01 České Budějovice, Czech Republic