Title:	Testovanie systematického rizika pomocou Brimble-Hodgsonovho Accounting modelu v odvetví stavebníctva
Other Titles:	Systematic risk testing by means of Brimble-Hodgson accounting model in the construction area
Authors:	Majdúchová, Helena Rybárová, Daniela Siváková, Bernardeta
Citation:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2016, č. 3, s. 3-11.
Issue Date:	2016
Publisher:	Západočeská univerzita v Plzni
Document type:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/akt/3-2016-clanek-1.pdf http://hdl.handle.net/11025/22505
ISSN:	1805-0603
Keywords:	riziko;beta koeficient;alternativní přístupy;jednoduché lineární regrese
Keywords in different language:	risk;beta coefficientt;alternative approaches;simple linear regression
Abstract in different language:	The goal of this article is to point at the possibilities of estimating the beta coefficient by means of accounting variables. Its advantage is that it can be applied for the companies which shares are not traded at the stock exchange, or for newly established companies (e.g. start-ups) with no history of their activities and with very limited possibilities of risk diversification. We are of the opinion that these data can be considered as one of the most appropriate means of estimating the overall risk of the particular company. Beta coefficient estimate is not based on the market information, but on the accounting data of the company being analysed. By testing of the Brimble-Hodgson model on the constructing area we have identified significant variables with serious influence over the systematic risk.
Rights:	© Západočeská univerzita v Plzni
Appears in Collections:	Číslo 3 (2016) Číslo 3 (2016)

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