The diploma thesis focuses on the evaluation of companies in the Czech Republic for the period 2019–2021 according to balance sheet tests and insolvency tests, which companies are legally obliged to verify when distributing profits, in comparison with the results of bankruptcy models, which provide more comprehensive information about the financial health of the company. The selected bankruptcy models are the Zmijewský model, Altman's Z''score model for companies not traded on the... show full abstractThe diploma thesis focuses on the evaluation of companies in the Czech Republic for the period 2019–2021 according to balance sheet tests and insolvency tests, which companies are legally obliged to verify when distributing profits, in comparison with the results of bankruptcy models, which provide more comprehensive information about the financial health of the company. The selected bankruptcy models are the Zmijewský model, Altman's Z''score model for companies not traded on the financial markets, Altman's modified model for Czech companies Z'CZ and the Neumaier couple's IN05 model. The results are compared at the level of sectors of the national economy, explain and discuss the differences found, or evaluate the factors that influence the result. |