The dissertation deals with the accounting aspects of assessing the financial health of a company with a focus on agriculture. The main objective of this study is to assess individual methods designed to evaluate the financial health of a company, to determine their sensitivity to risk data in accounting. The study is focused on the field of agriculture mainly as a result of knowledge about the difficult process of compiling and using agricultural accounting. Agriculture fall within the primary sector of the economy, is very important for landscaping and a lot of subsidies flow from the budget of state and the European Union. Due to the specifics and stated problematic areas, which cannot be fully captured by legislation, incomplete or distorted information is transmitted, being also transferred to the methods of the financial health assessment of the company. Attention is also paid to the influence of legislative changes on the values in accounting as well as creative accounting. Following the findings from the theoretical basis, the application part analyses the impact of different accounting solutions on the financial statements. A paired t-test, used for the analysis, was preceded by data normality testing using the histogram and Shapiro-Wilk test. According to these tests, statistically significant differences were found com-paring the current method of accounting used for investment subsidies and leases with the IFRS accounting, between the accounting of changes in inventories and capitalization before and after 1 January 2016, and in land valuation using historical cost and market price. All these areas influence the values of all the analysed methods of financial health assessment. Only the CH-index showed no statistically significant difference in land valuation and accounting solution of inventory activation and changes. Furthermore, the reliability and controllability of the selected methods used for the evaluation of financial health in the field of agriculture is assessed. According to the results, none of the evaluated models can be used in its original variant, but it is possible to use them to compare the company with similar enterprises or over time thanks to the proven dependence of partial indicators and even the whole models on the productivity. Another type of analysis is designed to determine the indicators that have a statistically significant impact on the actual financial situation of businesses. The method of generalized linear models - multinomial linear regression - is used for this test. To determine whether an enterprise is at risk or not, it would be possible to use the stock / income and short-term liabilities / income indicators, and the cash flow / assets indicator to determine the type of threat.

The aim of this thesis was to assess explanatory ability of financial statements in compliance with Czech accounting standards and IFRS linked to the evaluation of the financial health of the business corporation. In the contribution there was performed analysis of balance sheet and profit and loss statement of the selected accounting entity. Based on the analysis there were found significant areas and these areas were converted to IFRS. The final value of financial statements in IFRS was detected because of differences between these two methods of accounting (IFRS and Czech accounting standards). Then based on these results an explanatory ability and manipulation were assessed. The impacts of both legislations to the financial health of the business corporations were shown in to the calculation of aggregates IN 05 and Altman model.

Submitted by Luiz Carlos Moura (lcarlos_moura@hotmail.com) on 2017-06-22T12:12:42Z No. of bitstreams: 1 Dissertação final - Luiz Carlos Moura.pdf: 2925493 bytes, checksum: aa0b6504529bc4a71035f39aef7b6b02 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-07-12T16:46:32Z (GMT) No. of bitstreams: 1 Dissertação final - Luiz Carlos Moura.pdf: 2925493 bytes, checksum: aa0b6504529bc4a71035f39aef7b6b02 (MD5) / Made available in DSpace on 2017-07-20T20:21:34Z (GMT). No. of bitstreams: 1 Dissertação final - Luiz Carlos Moura.pdf: 2925493 bytes, checksum: aa0b6504529bc4a71035f39aef7b6b02 (MD5) Previous issue date: 2017-05-10 / Research on corporate governance has made a substantial effort to determine its impact on the stock market, albeit little attention has been given to testing the value of distinct listing segments of transparency. Building on the asymmetric information and investor awareness literatures, we test the relative importance of each level of corporate governance in the Brazilian Stock Exchange and how they are perceived among shareholders. Using an event study methodology, we provide clear evidence that investors are willing to reward high levels of transparency, although it is not the smartest investment choice in the short-term as one might expect. Finally, our last analysis explores situations in which the relationship between transparency and the firms’ cumulative abnormal returns can be enhanced. For this purpose, we make use of the Altman Z-score (2000) and present clear reasons of whether and how this strong relationship can be moderated. The results are robust to alternative event windows, different time-periods in the comparison, alternative sets of control variables, and distinct measures of financial health.

The goal of this thesis was first to conduct a market research in the small business area in the South-Bohemian region, to identify the situation there during the monitored period, the potential risks that influence economic activities of traders the most and to suggest alternative ways of optimizing their solutions, particularly in the sense of minimizing subjective hazards and to find an acceptable solution in case of a risk for a given subject. Furthermore to suggest project management activities to ensure services for customers and at the same time to create conditions for continuity and prosperity of business in a specific company. Based on gained information and with consideration of extents and types of risk, the probabilities of their threats, the estimates of their impacts and the biggest causes of their origin were determined using the financial analysis.

The aim of this work is to apply individual bankruptcy and credibility models and to undergo these results to a mutual confrontation as well as to evaluate the explanatory power and suitability of using aggregates. A brief analysis of the shortened version of the balance sheet and the profit and loss account for the financial activities from 2007 - 2011 is conducted in the case study of the thesis to zoom these. Furthermore, an analysis of the predictive model of bankruptcy and credibility is made. These become important especially at this time due to increasing number of company failures. All these analysis are applied to a particular company.

Thesis focuses on financial analysis and its possible application in daily practice. It presents a number of indicators that can be used as an instrument for financial management of comapny. These indicators, indexes and models are then applied in the analysis of the firm MOTOR JIKOV Strojírenská a.s., based in Tábor. Resulting values are simultaneously compared with rated optimal divide for engineering industry. Further is effected analysis some significant indicator on partial indices and rated their influence over total indicator. Last step those financially analyses is comparing resulting values behind year 2006 with occupational average for year 2006 in engineering industry. Last is there foreshadowed possibility exclusion or reducing some one of specific negative phenomenon, which would be able to significantly influence incoming development those companies in future. All ascertained results are processed in form tables and in detail ocommented. Information for processing those diploma work was pump concrete from jubilee news, internet and special literature. The aim of diploma work is refer to financial analysis like on necessary resource for assesment values equity capital and at the same time like on important method predikcion of economic development analysed equity capital.

The description of the methods which are suitable for the evaluation of the financial position of a company with utilization of processes and instruments of the financial analysis creates the theoretical base of this diploma thesis. There is the description and analysis of the financial statements constructed according to the Czech rules and according to the International financial reporting standards IAS/IFRS. The financial statements present one of the possible resources of information suitable for financial analysis. The instruments, the methods and the processes of the financial analysis are applied for the analysis of the company ČEZ, a.s. in the practical part of this thesis. The analysis should evaluate the history and the present condition of the financial position of this company. In the conclusion of this thesis there is summary of the financial situation of the company ČEZ, a.s. based on the outcomes of the financial analysis.

The aim of my diploma thesis is to explain the basic financial indexes in the Czech banking sector, to analyze Czech banks with the model of financial health RSW, which was modified according to the specifics of Czech enterprises, and to contribute to the conclusion, if it is possible to apply the model RSW in its modified form for testing financial health of Czech banks. The RSW model results will be compared with achieved results in the model, which I named alternative comparative model (S-model). S-model works with indexes from banks annual reports. The theoretical part will be defined by definition of bank and a brief description of Czech banking, by financial description of the specifics in bank statements and fundamental indexes. Then I will describe the way of using the model RSW in its modified form. In the practical part of my diploma thesis I will test eighteen Czech banks by RSW model and compare achieved banks ratings with the alternative comparative model. I choose the techniques of S-model based on my individually attained knowledge and read literature.

Diploma thesis entitled "Financial Analysis of companies in the brewing industry" is divided into two parts. The first theoretical part deals with the actual subject of the financial analysis, followed by users of financial analysis, information sources and techniques of financial analysis. This theoretical part is followed by a empirical part, which uses the knowledge gained from the theoretical concept and applies it to a specific companies, the company Pilsner Urquell Inc., Jihlava Brewery Inc. and Brewery Nova Paka Inc. Conclusion contains an evaluation of the results and the practical suggestions and recommendations for improving the financial situation of the analyzed companies.

This Master's thesis deals with the strategic analysis of the company KMOTR - Masna Kroměříž a.s. for the period 2009 -- 2013 and a comparison of its results with selected competitors. Consequently there is analysed the sector where KMOTR operates. The thesis is divided into three major parts. The first part deals with the theoretical basis for financial analysis and strategic sector analysis. Another part is focused on the analysis of the production and preserving of meat and meat products and introduction of selected competitors. Last part comprises my own analysis based on public financial statements. In the conclusion there is presented a summary of the most important results and recommendations for improvement of the company situation.