Working capital management in czech SMEs: introduction

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

The 8th International Days of Statistics and Economics

ISBN

978-80-87990-02-5

ISSN

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e-ISSN

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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

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