Working capital management in czech SMEs: introduction

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000618" target="_blank" >RIV/26138077:_____/14:#0000618 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Working capital management in czech SMEs: introduction
Original language description
In this introductory study we investigate the relationship of corporate profitability and working capital management. We intend to use a sample of Czech SMEs for the period of five years to verify existing relationship between profitability and components of working capital. The major components of working capital are inventories and receivables on the asset side and payables on the liabilities side. We want to clarify the impact of short term capital management on profitability of the companies. It iswell known that the higher the liquidity of the company the lower the profitability, because the capital is invested in less productive assets ? e.g. cash. However, there may be some special impact of different features of working capital in the Czech sample. To verify this hypothesis we decided to use a sample of SMEs because SMEs are much less regulated by accounting standards and they are also less subject to performance management procedures than big (or international) companies. Thu
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
The 8th International Days of Statistics and Economics
ISBN
978-80-87990-02-5
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
709-717
Publisher name
MELANDRIUM
Place of publication
Slaný
Event location
Praha
Event date
Sep 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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