The Newest Czech Models for Prediction of Financial Corporate Bankrupt
Konferenční objektpeer-reviewedpostprintSoubory
Datum publikování
2016
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Název časopisu
Název svazku
Vydavatel
Univerzita Hradec Králové
Abstrakt
Since 2005 only 2 bankrupt models have appeared in the Czech Republic and Slovak Republic that would reflect/accentuate changes in national economies after the economic crisis in 2008 and would have a clear methodology. The bankrupt index of Karas and Režňáková (BIKR) and so called P´ model of authors Delina and Packová are concerned. The accuracy of BIKR model is expressed as the weighted average of sensitivity and specificity and achieves the value 91.71%. The predictive power of model P´ is expressed by the bankrupt prediction accuracy 21.26% and the bankrupt prediction return of 71.84%. The performed research has shown that the P´ model achieves higher model accuracy. The sample of 1220 active and 286 bankrupted companies (based on simple average of sensitivity and specificity) has achieved the accuracy of 84.46%. Undertaken research results lead to recommendation to apply the P´ model in business practice.
Rozsah stran
p. 448-455
ISSN
2464-6059
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Zdrojový dokument
Hradec Economic Days 2016 : double-blind peer reviewed proceedings of the international scientific conference
Vydavatelská verze
http://fim2.uhk.cz/hed/images/KOMPLET_16.pdf
https://uni.uhk.cz/hed/site/assets/files/1047/proceedings_2016_1.pdf
https://uni.uhk.cz/hed/site/assets/files/1047/proceedings_2016_1.pdf
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open acces
Název akce
Hradec Economic Days 2016 (02.02.2016 - 03.02.2016)
ISBN
978-80-7435-636-0
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Klíčová slova
bankruptcy, prediction accuracy, P´ model, Index of Karas and Režňáková, bankrot, prediction accuracy, P´ model, Index Karase a Režňákové