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

čeština

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

Ústav financí
- interní (1.1.2025 - 31.12.2025)
Fakulta podnikatelská
- příjemce (1.1.2025 - 31.12.2025)

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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.
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REŽŇÁKOVÁ, M.; PĚTA, J.; ŠEBESTOVÁ, M.; DOSTÁL, P. SME Bankruptcy Prediction Using Convolutional Neural Networks. Inzinerine Ekonomika-Engineering Economics, 2025, vol. 36, no. 5, p. 628-642.
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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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SOBOTKOVÁ, N.; BARTOŠ, V. The impact of rising energy prices on the profitability and competitiveness of Czech engineering. CONTEMPORARY ISSUES IN ECONOMY: PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON APPLIED ECONOMICS. Olsztyn: Economic Publishing Platform, 2025. p. 141-146. ISBN: 978-83-65605-76-4.
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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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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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KARAS, M.; NEMEC, D.; BALCERZAK, A.; ZINECKER, M. FIRM CREDIT RATING CHANGES, CAPITAL STRUCTURE, AND THE ASYMMETRIC MODERATING ROLE OF DEBT CAPACITY AND FINANCIAL CONSTRAINTS. Journal of Business Economics and Management, 2025, vol. 6, no. 26, p. 1329-1357.
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Odpovědnost: Karas Michal, doc. Ing., Ph.D.