合并分拆项目及其对转型后公司财务健康的影响

IF 3 Q1 ECONOMICS
Olga Heralová
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引用次数: 0

摘要

本文旨在利用破产指数研究企业转型对转型企业财务健康的影响。业务转型可能是支持风险分散、提高生产效率、改善财务业绩或因内部或外部条件变化而实施组织结构变革的途径。应对相关公司的财务健康状况进行核查并记录在案,以确保没有人因法定代表人的刑事责任而在交易中受到损害。这通常要提前进行。本条的优点在于指出,通过银行指标进行的核查也适合在交易后立即进行,并有一定的时滞,可以作为内部控制过程的一部分。本文的重点是一种特殊类型的转型,即通过合并进行分拆的项目。本文使用 Altman's Z-score 和 IN05 破产指数研究了在捷克共和国运营的公司的财务健康状况。文章的主要贡献在于验证了破产指数在评估合并分拆项目对转型后公司财务健康状况的影响方面的适用性,以便记录法定董事和其他决策者的行为,尽到一个合格管理者应尽的职责。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Merger Spin-off Project and Its Effect on Financial Health Of Post-Transformation Companies
The purpose of this article is to examine the impact of business transformation on the financial health of companies undergoing transformation, using bankruptcy indices. Business transformation could be the way to support risk diversification, improve production efficiency, financial performance or implement changes in organizational structure due to changed internal or external conditions. The verification of the financial health of the companies involved should be carried out and documented in order to ensure that no one has been harmed in connection with the transaction, due to the criminal liability of the legal representatives. This is usually done in advance. The advantage of this article is to point out that the verification by means of bank indicators is also suitable to be carried out after the transaction, immediately after and with a time lag, and could be part of the internal control process. A specific type of transformation, the spin-off by merger project, is the focus of this paper. This paper examines the financial health of companies operating in the Czech Republic using Altman's Z-score and IN05 bankruptcy indices. The main contribution of the article is the verification of the applicability of bankruptcy indicators for assessing the impact of the spin-off by merger project on the financial health of companies after transformation for the needs of documenting the actions of statutory directors and other decision makers with the due diligence of a proper manager.
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