Analysis of Selected Profitability Ratios in the Agricultural Sector
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F19%3A81088" target="_blank" >RIV/60460709:41110/19:81088 - isvavai.cz</a>
Result on the web
<a href="https://online.agris.cz/archive/2019/3/1" target="_blank" >https://online.agris.cz/archive/2019/3/1</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.7160/aol.2019.110301" target="_blank" >10.7160/aol.2019.110301</a>
Alternative languages
Result language
angličtina
Original language name
Analysis of Selected Profitability Ratios in the Agricultural Sector
Original language description
The paper deals with the analysis of selected profitability indicators of Czech agricultural businesses of legal entities and their subcomponents, based on DuPont analysis. The effect of asset turnover ratio, net profit margin ratio and equity multiplier on the value of return on equity (ROE) and return on assets (ROA) is studied in relation to the legal form and size group. The analysis of the effect of sub-indicators is performed by way of a correlation analysis. Furthermore, the assumption about the influence of sub-components indicators on synthetic profitability ratios is verified. The panel data set we used was obtained from the Amadeus database. The analytical section is based upon accounting statements of agricultural businesses of legal entities in the Czech Republic within the period from 2011 to 2015. The analysis is based on the calculated values of ROA and ROE, including partial values of the sub-components indicator, by using DuPont analysis. The differences between the groups of busine
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
50202 - Applied Economics, Econometrics
Result continuities
Project
<a href="/en/project/QK1920398" target="_blank" >QK1920398: Duality in Czech Agriculture: Advantage or Disadvantage for New Generation Agriculture?</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
AGRIS on-line Papers in Economics and Informatics
ISSN
1804-1930
e-ISSN
1804-1930
Volume of the periodical
11
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
3-12
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85074523177