CORPORATE LIQUIDITY AND FINANCIAL INDICATORS IN SELECTED SECTORS IN THE CZECH REPUBLIC
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F17%3A00010960" target="_blank" >RIV/47813059:19520/17:00010960 - 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
CORPORATE LIQUIDITY AND FINANCIAL INDICATORS IN SELECTED SECTORS IN THE CZECH REPUBLIC
Original language description
The aim of this paper is to determine the relationship between selected financial indicators and liquidity of companies (corporate liquidity) in selected sectors in the Czech Republic from 2000 to 2015. With the purpose to fulfill the aim, the existence and character of relationship between selected financial factors (debt equity ratio, return on equity, share of fixed assets to total assets, share of earnings before interest and taxes to total assets) and liquidity of the companies in sectors such as mining and quarrying, manufacturing, construction, service sector and energy sector will be examined. The aim of this paper is also to find out how the liquity of companies affects the debt equity ratio, return on equity and share of fixed assets to total assets. The existence of relationship between selected financial factors and liquidity of companies is tested by correlation analysis and regression analysis. The results show that there is a negative impact of share of fixed assets to t otal assets on liquidity of companies in service sector in the Czech Republic. The liquidity of companies was positively influenced by the return on equity and negatively influenced by debt equity ratio in energy sector in the Czech Republic. On the other hand, it was found that liquidity of companies negatively affects debt equity ratio in energy sector in the Czech Republic. There was also found that liquidity of companies negatively affects the share of fixed assets to total assets. The impact of other selected variables on corporate liquidity has not been demonstrated in other selected sectors.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta academica karviniensia
ISSN
2533-7610
e-ISSN
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Volume of the periodical
17
Issue of the periodical within the volume
4
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
13
Pages from-to
87-99
UT code for WoS article
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EID of the result in the Scopus database
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