VARIANTY ALTMANOVA MODELU A MANIPULACE JEHO VYPOVÍDACÍ SCHOPNOSTI
| Autoři | |
|---|---|
| Rok publikování | 2004 |
| Druh | Článek ve sborníku |
| Konference | Management, Economics and Business Development in thr New European Conditions |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Ekonomie |
| Klíčová slova | proof of hypothesis; new variant of Altman model (variant Ltd.); less sensitive; manipulations of input data; EBIT; original Z-function (variant Inc.); exact proof; exploitation of mathematical apparatus; first (partial) derivative of the function |
| Popis | The contribution is dedicated to a proof of hypothesis, that the new variant of Altman model (variant Ltd.) is less sensitive to eventual manipulations of input data (explicitly to manipulations of variable EBIT) than original Z-function (variant Inc.). These sensitivities are exactly defined with exploitation of mathematical apparatus for analysis of behaviour of the function, in particular with exploitation of a first-order (partial) derivative of the function. |
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