Izvorni znanstveni članak
ASSESSMENTS OF CREDITWORTHINESS OF CRAFTS IN CROATIA
Tomislav Budimir
Zoran Aralica
Sažetak
The main purpose of the paper is to analyse financial
reporting practice in the craft sector and to assess the
quality of the financial and qualitative data available.
For this purpose, the credit scoring as methodology
was used. Here, evaluation of the information produces
model which is enabling the crafts’ creditworthiness
assessment. In terms of empirical research, the
importance of qualitative data is confirmed. Due to
the fact that crafts in majority are oriented towards
local markets, the model has potential to be applied
on local level management in financial institutions
and within the crafts’ suppliers. Overall, this promotes
better inclusion of the crafts within their business
environment.
Ključne riječi
Craft; Creditworthiness; Financial statements analysis; Statistical Model; Croatia
Hrčak ID:
133125
URI
Datum izdavanja:
1.12.2013.
Posjeta: 1.843 *