The Impact of Indicators of Capital Structure on Profit of Viticulture and Viniculture Enterprises
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F14%3A%230000112" target="_blank" >RIV/60460709:41110/14:#0000112 - isvavai.cz</a>
Result on the web
<a href="http://is.muni.cz/do/econ/sborniky/2014/proceedings-EFS-2014.pdf" target="_blank" >http://is.muni.cz/do/econ/sborniky/2014/proceedings-EFS-2014.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Impact of Indicators of Capital Structure on Profit of Viticulture and Viniculture Enterprises
Original language description
This paper examines the influence of particular aspects of capital structure on profit or loss of a company. The aim of this paper is to identify an impact of selected indicators on profit, resp. on EBIT and EAT of viticulture and viniculturae companiesin the Czech Republic. A regression and correlation analysis is used to identify the influence of the selected indicators. The paper works with accounting data of wine and viticulture businesses during the time period of 2005 - 2011. Data were obtained from a database of companies and institutions Albertina. Altogether 75 companies are analysed. Two models are selected, one to determine the impact of each indicator on the EBIT and the other on the EAT. Specific results are available in the section Results and Discussion.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
GA - Agricultural economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
European Financial Systems 2014 - Proceedings of the 11th International Scientific Conference
ISBN
978-80-210-7153-7
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
409-416
Publisher name
Brno, Masaryk University
Place of publication
Brno, Masaryk University
Event location
Lednice
Event date
Jun 12, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000350701500055