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Debt relief of natural persons and the rate of satisfaction of their creditors in the Czech Republic

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dc.title Debt relief of natural persons and the rate of satisfaction of their creditors in the Czech Republic en
dc.contributor.author Paseková, Marie
dc.contributor.author Fišerová, Zuzana
dc.contributor.author Crhová, Zuzana
dc.contributor.author Bařinová, Dagmar
dc.relation.ispartof Business: Theory and Practice
dc.identifier.issn 1648-0627 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2015
utb.relation.volume 16
utb.relation.issue 2
dc.citation.spage 185
dc.citation.epage 194
dc.type article
dc.language.iso en
dc.publisher Vilnius Gediminas Technical University
dc.identifier.doi 10.3846/btp.2015.484
dc.relation.uri https://www.ceeol.com/search/article-detail?id=285050
dc.subject Creditors’ satisfaction en
dc.subject Debt relief en
dc.subject Insolvency en
dc.subject Over-indebtedness en
dc.subject Personal bankruptcy en
dc.description.abstract The purpose of this contribution is to ascertain the rate of creditors’ satisfaction in debt relief. The aim of the paper is to set an approximation functions which guarantee a value of 100% of satisfaction of creditors’ receivables for a zero rate of debt and asymptotically nears a level of 30% with an increasing rate of debt. There are two methods used in this paper. Method of analysis was used to analyse of collected data on the course of debt relief of natural person. The method of the ordinary least squares method was used for setting the approximation functions. On the basis of a survey, it was found that individual creditors are satisfied to 50% of their ascertained receivables. © 2015 The Authors. Published by VGTU Press. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006403
utb.identifier.obdid 43874492
utb.identifier.scopus 2-s2.0-84969210966
utb.source j-scopus
dc.date.accessioned 2016-07-26T14:58:26Z
dc.date.available 2016-07-26T14:58:26Z
dc.rights Attribution-NonCommercial 4.0 International
dc.rights.uri http://creativecommons.org/licenses/by-nc/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Paseková, Marie
utb.contributor.internalauthor Fišerová, Zuzana
utb.contributor.internalauthor Crhová, Zuzana
utb.fulltext.affiliation Marie PASEKOVA 1, Zuzana FISEROVA 2, Zuzana CRHOVA 3, Dagmar BARINOVA 4 1, 2, 3 Department of Finance and Accounting, Faculty of Management and Economics, Tomas Bata University in Zlín, Mostni 5139, 761 01 Zlin, Czech Republic 4 Department of Accounting, Faculty of Economics, VŠB – Technical University of Ostrava, Sokolská třída 33, 701 21 Ostrava, Czech Republic E-mails: 1 pasekova@fame.utb.cz (corresponding author); 2 fiserova@fame.utb.cz; 3 crhova@fame.utb.cz; 4 dagmar.barinova@vsb.cz
utb.fulltext.dates Received 23 May 2014 accepted 10 March 2015
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.ou Department of Finance and Accounting
utb.fulltext.ou Department of Finance and Accounting
utb.fulltext.ou Department of Finance and Accounting
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