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ALTMAN MODEL VERIFICATION USING A MULTI-CRITERIA APPROACH FOR SLOVAKIAN AGRICULTURAL ENTERPRISES

Roman Vavrek, Petra Gundová, Ivana Kravčáková Vozárová, Rastislav Kotulič

a successful business is good knowledge of past and current trends, for the right long-term decisions to be made. According to Brealey et al. (2011), knowing where a company stands today is a necessary prelude to contemplating where the company might end up in the future. One of the options for supporting short-term and long-term decisions is financial analysis and financial ratios. Financial ratios have traditionally been indicators of a corporate’s overall performance (Rahman et al., 2017) and may help to quantify the potential impact of internal ratings on financial performance (Belas et al., 2012; Klieštik et al., 2020).
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