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Explanatory Power of Financial Statements Analysis With a Focus on the Classification of Assets

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dc.title Explanatory Power of Financial Statements Analysis With a Focus on the Classification of Assets en
dc.contributor.author Kolářová, Eva
dc.contributor.author Kolářová, Jana
dc.contributor.author Kuderová, Eva
dc.relation.ispartof Finance and the Performance of Firms in Science, Education and Practice 2013
dc.identifier.isbn 978-80-7454-246-6
dc.date.issued 2013
dc.citation.spage 369
dc.citation.epage 377
dc.event.title 6th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2013-04-25
dc.event.edate 2013-04-26
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB) cs
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri http://www.ufu.utb.cz/sbornik/proceedings2013.pdf
dc.subject tangible assets en
dc.subject accounting en
dc.subject errors en
dc.subject classification en
dc.subject financial analysis en
dc.subject tax base en
dc.description.abstract The objective of the present paper is to find out how a varying perception of assets may effect the explanatory power of financial statements and financial analysis indicators. The financial analysis is based on the data obtained from financial statements. The focus of the article is to show results of the analysis of the division of individual movable assets of surveyed companies from one part of the Czech Republic. Statistical results confirmed varying division of individual movable assets. The conclusion of the research shows that it is convenient to create a methodics of company's division of individual movable assets, to eliminate errors such as different tax base and different values of ratios of financial analysis. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1003661
utb.identifier.obdid 43870709
utb.identifier.wok 000329435800031
utb.source d-wok
dc.date.accessioned 2014-02-12T16:15:59Z
dc.date.available 2014-02-12T16:15:59Z
utb.identifier.utb-sysno 57048
utb.contributor.internalauthor Kolářová, Eva
utb.contributor.internalauthor Kuderová, Eva
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