The debt capacity and the level of financial constraints the business must face have significant moderating role on business performance, where with the limited concerns about the debt capacity and low level of financial constraints, the business performance tent to increase significantly. Analysing these features is challenging, where both debt capacity and financial constraints are explicitly unobservable, but with significant impact on business performance.

FP-S-25-8784

Czech

Karas Michal, doc. Ing., Ph.D. - principal person responsible
Andrýsková Brigita, Bc. - fellow researcher
Bartoš Vojtěch, doc. Ing., Ph.D. - fellow researcher
Horáková Ludmila, Bc. - fellow researcher
Krátká Veronika, Bc. - fellow researcher
Pěta Jan, Ing., Ph.D. - fellow researcher
Režňáková Mária, prof. Ing., CSc. - fellow researcher
Sobotková Nikola, Ing. - fellow researcher
Srbová Pavla, Ing., Ph.D. - fellow researcher
Šobáňová Veronika, Bc. - fellow researcher
Vejmělková Lada, Ing. Mgr., Ph.D. - fellow researcher
Žalud Jan, Bc. - fellow researcher

Institute of Finances
- internal (1.1.2025 - 31.12.2025)
Faculty of Business and Management
- beneficiary (1.1.2025 - 31.12.2025)

Giuseppe Sorrentino, Mario Situm, Yuliia Serpeninova, Milos Tumpach and Zuzana Juhaszova. Supporting management decisions for M&A transactions based on the strategic allocation of intangible assets. Problems and perspectives in management, 2024, vol. 22, no. 2, p. 539-554.
Detail

BRYCHTA, K. Taxation of an entity without legal personality: the accounting and tax challenges of the Czech trust fund in continental law. Trusts & Trustees, 2025, vol. 31, no. 8, p. 1-6. ISSN: 1752-2110.
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PĚTA, J.; SRBOVÁ, P. Kreativní účetnictví jako riziko pro daňový systém. 2025. 1 s.
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BRYCHTA, K. Tool or tax dodge? Drawing the line for trusts in Czech holding structures. Trusts & Trustees, 2025, vol. 31, no. 10, p. 1-7. ISSN: 1752-2110.
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BRYCHTA, K. Recognition without immunity: Czech tax law's approach to foreign trusts. Trusts & Trustees, 2025, vol. 31, no. 9, p. 1-8. ISSN: 1752-2110.
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VEJMĚLKOVÁ, L. Exploring exit characteristics among czech female angel investors: A case study approach. Acta Sting, 2024, vol. 13, no. 2, p. 53-79. ISSN: 1805-6873.
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Responsibility: Karas Michal, doc. Ing., Ph.D.