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Settlement of Overdue Recievables in Small and Medium Enterprises in the Czech Republic

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dc.title Settlement of Overdue Recievables in Small and Medium Enterprises in the Czech Republic en
dc.contributor.author Crhová, Zuzana
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 187
dc.citation.epage 198
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 insolvency en
dc.subject financial crisis en
dc.subject receivables en
dc.subject value added tax en
dc.description.abstract The problem of irrecoverable receivables has to be solved by every company. Insolvency proceedings offer one possibility of handling this problem. The ever-increasing number of insolvency proceedings, caused in the present economic situation by the expansion of the financial crisis and partially due to a certain novelty of the Insolvency Act, provides adequate material for examining this problem. The following article concerns in its theoretical part the possible causes that lead company to bankruptcy, insolvency proceedings as such and also the evolution of the number of insolvency proposals in the past two years. The article aims to document the experiences of Czech creditors, especially from among the ranks of small and medium firms, with settling overdue receivables by means of insolvency proceedings. Their experiences were investigated with the aid of questionnaire surveys. Overdue receivables are registered by half of all respondents. However, only 5 % from the entire volume of receivables are settled by insolvency proceedings. In most cases, receivables amounting to small sums, i.e. up to CZK 50 thousand, were at issue. One surprising finding, however, was the low yield of receivables settled in insolvency proceedings, which do not correspond to statistics conducted by the World Bank. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1003656
utb.identifier.obdid 43870707
utb.identifier.wok 000329435800015
utb.source d-wok
dc.date.accessioned 2014-02-12T16:15:56Z
dc.date.available 2014-02-12T16:15:56Z
utb.identifier.utb-sysno 57048
utb.contributor.internalauthor Crhová, Zuzana
utb.contributor.internalauthor Kuderová, Eva
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