Assessing the financial health of agricultural enterprises incorporating the spatial dimension

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F22%3A10250548" target="_blank" >RIV/61989100:27510/22:10250548 - isvavai.cz</a>

Result on the web

<a href="https://www.wageningenacademic.com/doi/epdf/10.22434/IFAMR2020.0030?role=tab" target="_blank" >https://www.wageningenacademic.com/doi/epdf/10.22434/IFAMR2020.0030?role=tab</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.22434/IFAMR2020.0030" target="_blank" >10.22434/IFAMR2020.0030</a>

Result language

angličtina

Original language name

Assessing the financial health of agricultural enterprises incorporating the spatial dimension

Original language description

In practice, different methods are used to assess the financial health of a company, and the fact that models use the various indicators complicates the comparison of their results. The aim of this paper was to identify the financial health of agricultural enterprises operating in the Slovak Republic using three selected creditworthy models (the Altman model, Taffler model and Bonity Index). It was concluded that the differences in the evaluations of agricultural enterprises using individual creditworthy models were significant. The analysis was supplemented by the spatial distribution of the enterprises at the level of individual regions of the Slovak Republic. It was confirmed that the spatial differences in the evaluations of agricultural enterprises using individual creditworthy models were not statistically significant and were therefore random. The proposal of own assessment of regions is based on the combination of the obtained results and their spatial distribution. We assume that such comprehensive assessment over a longer period of time may be an appropriate tool for assessing the financial health of agricultural enterprises, thus contribute to the early identification of potential risks and the long-term economic sustainability. This study can be the contribution in helping to design policies or effective solve the important challenges of agricultural enterprises to the path of sustainable development of the regions and to environmental management. (C) 2022 Vavrek et al.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50202 - Applied Economics, Econometrics

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2022

Confidentiality

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

Name of the periodical

International Food and Agribusiness Management Review

ISSN

1559-2448

e-ISSN

—

Volume of the periodical

25

Issue of the periodical within the volume

3

Country of publishing house

NL - THE KINGDOM OF THE NETHERLANDS

Number of pages

20

Pages from-to

469-488

UT code for WoS article

000797185600007

EID of the result in the Scopus database

2-s2.0-85130204711