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https://www.um.edu.mt/library/oar/handle/123456789/33741
Title: | The impact of accounting standards utilisation on internal credit rating |
Authors: | Dlaskova, Gabriela Budinsky, Petr |
Keywords: | Accounting -- Standards Accounting -- Czech Republic Finance, Public -- Accounting -- Law and legislation -- Czech Republic Finance, Public -- Accounting -- Standards -- Czech Republic Accounting -- Law and legislation -- Czech Republic Accounting -- Standards -- Czech Republic Financial statements -- Czech Republic Financial statements -- Standards |
Issue Date: | 2018 |
Publisher: | University of Piraeus. International Strategic Management Association |
Citation: | Dlaskova, G., & Budinsky, P. (2018). The impact of accounting standards utilisation on internal credit rating. European Research Studies Journal, 21(2), 564-574. |
Abstract: | The article addresses the possible impact of utilising different accounting standards used in credit scoring on a client's internal credit rating. This impact is represented in the article by a change in the credit score achieved as a result of the application of data from financial statements compiled based on IFRS, in comparison with the values based on statements compiled under the Czech Accounting Standards [CAS]. The intention rests in identifying possible changes of a company's internal credit rating. The objective of this article is to demonstrate changes in the internal credit rating of a company, depending on the utilisation of the financial statements prepared under the Czech Accounting Standards and IFRS. When using data from IFRS statements in credit scoring, lower scoring values were obtained for the companies surveyed compared to the values that were found when utilising data from the financial statements compiled according to the CAS. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/33741 |
ISSN: | 11082976 |
Appears in Collections: | European Research Studies Journal, Volume 21, Issue 2 |
Files in This Item:
File | Description | Size | Format | |
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The_Impact_of_Accounting_Standards_Utilisation_on_Internal_Credit_Rating_2018.pdf | 303.76 kB | Adobe PDF | View/Open |
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