FACTORS AFFECTING BUSINESS PERFORMANCE – ANALYSIS OF EMPIRICAL DATA

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F20%3A43960720" target="_blank" >RIV/49777513:23510/20:43960720 - isvavai.cz</a>

Result on the web

<a href="https://www.trendypodnikani.cz/clanky/archiv/" target="_blank" >https://www.trendypodnikani.cz/clanky/archiv/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.24132/jbt.2020.10.4.34_40" target="_blank" >10.24132/jbt.2020.10.4.34_40</a>

Result language

čeština

Original language name

FAKTORY OVLIVŇUJÍCÍ VÝKONNOST PODNIKU – ANALÝZA EMPIRICKÝCH DAT

Original language description

The question of business performance assessment has been discussed by many researchers. Some resulting indicators of business performance can be applied in all enterprises (e.g. ROE, ROA), some have limited use (e.g. Tobin´s Q). This paper focuses on finding the aspects (indicators), that could affect business performance itself, rather than to propose new indicators of business performance. The results of this analysis could help the management of enterprise to focus on the right objectives in the future. The research adopted quantitative approach. It is based on analysis of fourteen indicators (i.e. their values) processed in order to prove or disprove their statistical interrelationship with chosen performance indicators (ROE, ROS). The dataset, describing 784 large enterprises in the Czech Republic, was downloaded from Albertina – Gold edition. Data were statistically tested using Spearman´s correlation coefficient. Findings of this research indicate that in the case of few indicators (such as Equity or Total debt in the case of ROS) the relationship can be proven. These indicators are presented, and results are discussed in the paper, together with the possible future research.

Czech name

FAKTORY OVLIVŇUJÍCÍ VÝKONNOST PODNIKU – ANALÝZA EMPIRICKÝCH DAT

Czech description

The question of business performance assessment has been discussed by many researchers. Some resulting indicators of business performance can be applied in all enterprises (e.g. ROE, ROA), some have limited use (e.g. Tobin´s Q). This paper focuses on finding the aspects (indicators), that could affect business performance itself, rather than to propose new indicators of business performance. The results of this analysis could help the management of enterprise to focus on the right objectives in the future. The research adopted quantitative approach. It is based on analysis of fourteen indicators (i.e. their values) processed in order to prove or disprove their statistical interrelationship with chosen performance indicators (ROE, ROS). The dataset, describing 784 large enterprises in the Czech Republic, was downloaded from Albertina – Gold edition. Data were statistically tested using Spearman´s correlation coefficient. Findings of this research indicate that in the case of few indicators (such as Equity or Total debt in the case of ROS) the relationship can be proven. These indicators are presented, and results are discussed in the paper, together with the possible future research.

Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50204 - Business and management

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2020

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Trendy v podnikání

ISSN

1805-0603

e-ISSN

—

Volume of the periodical

10

Issue of the periodical within the volume

4

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

7

Pages from-to

34-40

UT code for WoS article

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EID of the result in the Scopus database

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