Working capital management in czech SMEs: introduction
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000618" target="_blank" >RIV/26138077:_____/14:#0000618 - isvavai.cz</a>
Výsledek na webu
—
DOI - Digital Object Identifier
—
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Working capital management in czech SMEs: introduction
Popis výsledku v původním jazyce
In this introductory study we investigate the relationship of corporate profitability and working capital management. We intend to use a sample of Czech SMEs for the period of five years to verify existing relationship between profitability and components of working capital. The major components of working capital are inventories and receivables on the asset side and payables on the liabilities side. We want to clarify the impact of short term capital management on profitability of the companies. It iswell known that the higher the liquidity of the company the lower the profitability, because the capital is invested in less productive assets ? e.g. cash. However, there may be some special impact of different features of working capital in the Czech sample. To verify this hypothesis we decided to use a sample of SMEs because SMEs are much less regulated by accounting standards and they are also less subject to performance management procedures than big (or international) companies. Thu
Název v anglickém jazyce
Working capital management in czech SMEs: introduction
Popis výsledku anglicky
In this introductory study we investigate the relationship of corporate profitability and working capital management. We intend to use a sample of Czech SMEs for the period of five years to verify existing relationship between profitability and components of working capital. The major components of working capital are inventories and receivables on the asset side and payables on the liabilities side. We want to clarify the impact of short term capital management on profitability of the companies. It iswell known that the higher the liquidity of the company the lower the profitability, because the capital is invested in less productive assets ? e.g. cash. However, there may be some special impact of different features of working capital in the Czech sample. To verify this hypothesis we decided to use a sample of SMEs because SMEs are much less regulated by accounting standards and they are also less subject to performance management procedures than big (or international) companies. Thu
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
AH - Ekonomie
OECD FORD obor
—
Návaznosti výsledku
Projekt
—
Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2014
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
The 8th International Days of Statistics and Economics
ISBN
978-80-87990-02-5
ISSN
—
e-ISSN
—
Počet stran výsledku
9
Strana od-do
709-717
Název nakladatele
MELANDRIUM
Místo vydání
Slaný
Místo konání akce
Praha
Datum konání akce
11. 9. 2014
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
—