Financial performance evaluation of the czech agricultural companies with factor analysis
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F16%3APU120359" target="_blank" >RIV/00216305:26510/16:PU120359 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Financial performance evaluation of the czech agricultural companies with factor analysis
Original language description
The article is focused on determination of the financial indicators influencing corporate performance of agricultural companies. Traditional financial indicators (calculated from accounting data) are still used to evaluate performance level; this approach to evaluation and comparison of performance has been considered to be the most appropriate approach over a long period of time in spite of different accounting and financial indicators. Data from 1985 agricultural companies have been analysed. Correlation analysis and factor analysis have been employed to eliminate information duplication and reduce dimensionality. Application of these methods has reduced the basic set, originally formed by thirteen key financial indicators, into three key groups (indexes): operational factor, profit factor and return factor. At the same time, Pearson’s chi-square test has indicated the dependency between the above mentioned factors (indices) and company size; the most significant factor being the “operational factor” with the strongest power in relation to the company size.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Sborník vědeckých prací University Pardubice
ISSN
1211-555X
e-ISSN
1804-8048
Volume of the periodical
23
Issue of the periodical within the volume
37
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
13
Pages from-to
26-38
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-84988458386