Original title:
Rating a význam nefinančních faktorů
Translated title:
Rating and Importance of Non-financial Factors
Authors:
Gonsorčík, Zdeněk ; Grünwald, Rolf (advisor) ; Marek, Petr (referee) ; Kadeřábek, Petr (referee) Document type: Doctoral theses
Year:
2007
Language:
cze Publisher:
Vysoká škola ekonomická v Praze Abstract:
[cze][eng] Práce si klade za cíl seznámit šíře s pojmem rating a zejména zhodnotit vliv nefinančních faktorů na vypovídací schopnost (kvalitu) ratingu. Analyzování tohoto vlivu bylo provedeno mimo jiné pomocí statistických metod na vzorku českých firem nebo s pomocí zkušeností tvůrců ratingů z bankovního sektoru na základě vyhodnocení dotazníkového šetření.The dissertation deals with rating and non-financial factors that form its important part. Rating described in the thesis shall be understood as credit rating, i.e. as an instrument that helps to asses creditworthiness of a company and its future prospects. Typical credit rating is based on an assessment of financial and non-financial factors of a company. Whereas financial factors are widely accepted as inputs of the assessment, the role of non-financial factors remains ambiguous. We have therefore formed a hypothesis that non-financial factors significantly improve the predictive power of rating with the aim to disperse doubts about usefulness of non-financial factors in credit rating assessments.
Keywords:
Non-financial factors; Rating; Rating function; Nefinanční faktory; Rating; Ratingová funkce
Institution: University of Economics, Prague
(web)
Document availability information: Available in the digital repository of the University of Economics, Prague. Original record: http://www.vse.cz/vskp/eid/27936