Inter- and intra-industry variations of capital structure in the Czech manufacturing industry
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00208085" target="_blank" >RIV/62156489:43110/13:00208085 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201361072623" target="_blank" >http://dx.doi.org/10.11118/actaun201361072623</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201361072623" target="_blank" >10.11118/actaun201361072623</a>
Alternative languages
Result language
angličtina
Original language name
Inter- and intra-industry variations of capital structure in the Czech manufacturing industry
Original language description
The objective of the paper is to investigate the existence of inter-industry variations in the capital structure of enterprises of the Czech manufacturing industry and to identify the intra-industry causes of these differences. Three measures of capitalstructure are employed to determine the inter-industry variations. These are total debt ratio, long-term debt and short-term debt ratios. The set of explanatory variables is included to clarify the intra-industry variations. These explanatory variables are size, asset structure, asset utilization, profitability, non-debt tax shield and growth. The paper reports the analysis of capital structure of five distinctive industrial branches, namely the manufacture of beverages, the manufacture of textiles, themanufacture of paper and paper products, the manufacture of chemicals and chemical products, and the manufacture of computer, electronic and optical products. The data come from the financial statements of selected companies and cover a
Czech name
—
Czech description
—
Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
Project
—
Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
—
Volume of the periodical
61
Issue of the periodical within the volume
7
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
7
Pages from-to
2623-2629
UT code for WoS article
—
EID of the result in the Scopus database
—