Rating a význam nefinančních faktorů

The dissertation deals with rating and non-financial factors that form its important part. Rating described in the thesis shall be understood as credit rating, i.e. as an instrument that helps to asses creditworthiness of a company and its future prospects. Typical credit rating is based on an assessment of financial and non-financial factors of a company. Whereas financial factors are widely accepted as inputs of the assessment, the role of non-financial factors remains ambiguous. We have therefore formed a hypothesis that non-financial factors significantly improve the predictive power of rating with the aim to disperse doubts about usefulness of non-financial factors in credit rating assessments.