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Financial Situation Analysis of Building Company
Chwastková, Silvie ; Hejduková, Amálie (referee) ; Hroníková, Marta (advisor)
This thesis includes financial situation analysis of the building company UNISTAV for the period 2008-2012. The analysis is based on data contained in the financial statements of the company. This thesis is divided into a theoretical part, where are analysed financial ratios, and a practical part, where these ratios are applied to the data of the company. Company state on the market for the period above is evaluated in the final statement at the end of this thesis.
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Application of selected methods of identifying accounting fraud in terms of the selected company
STAŇKOVÁ, Naděžda
The aim of my diploma thesis was the application of the selected method of identifying accounting fraud in setting of chosen company. In the first part of this work were used methods based on the comparison of data chosen company with the data of competitive companies in the same industry or with the data of industry. I compare the return on equity (ROE), return on assets (ROA), Daily income and balance of accounts receivable, profit margin. In the next part of this work were used special methods to identify accounting fraud. I used methods Beneish M-score model, cash realization ratio, Jones nondiscretionary accruals. As an additional analysis, I used the bankruptcy Altman Z-score model. In conclusion, I compared the risks identified possible manipulation of financial statements for all tests and analyzes. All performed tests and analyzes in aggregate have identified this risk as low. Yet some of them pointed to further more detailed research in revenues, margins and setting transfer prices.
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Financial Situation Analysis of Building Company
Chwastková, Silvie ; Hejduková, Amálie (referee) ; Hroníková, Marta (advisor)
This thesis includes financial situation analysis of the building company UNISTAV for the period 2008-2012. The analysis is based on data contained in the financial statements of the company. This thesis is divided into a theoretical part, where are analysed financial ratios, and a practical part, where these ratios are applied to the data of the company. Company state on the market for the period above is evaluated in the final statement at the end of this thesis.
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