ECONOMIC VALUE ADDED IN RELATION TO THE CREDIBILITY MODEL: AN EMPIRICAL STUDY IN TEXTILE ENTERPRISES

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F25%3A43910565" target="_blank" >RIV/60076658:12510/25:43910565 - isvavai.cz</a>

Výsledek na webu

<a href="https://msed.vse.cz/msed_2025/article/msed-2025-843-paper.pdf" target="_blank" >https://msed.vse.cz/msed_2025/article/msed-2025-843-paper.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

ECONOMIC VALUE ADDED IN RELATION TO THE CREDIBILITY MODEL: AN EMPIRICAL STUDY IN TEXTILE ENTERPRISES

Popis výsledku v původním jazyce

An economic evaluation of an enterprise&apos;s performance allows an objective assessment of how effectively the enterprise is using its resources to continue to grow. The most appropriate indicator is economic value added (EVA), which provides a more detailed picture of whether an enterprise is creating value for its owners. Credibility indicators are used due to the complexity of the calculation, which predict value creation for the owners of the enterprise. The aim of the paper is to assess whether the credibility indicator IN 99 correctly characterizes the creation of economic value added. The empirical analysis is performed on Czechia&apos;s textile enterprises. In order to deepen the analysis, companies were classified based on their size. The study confirmed that value-creating companies achieve higher labour productivity and higher return on return on equity (more 20 %) than non-value-creating companies. The results of the analysis show that the IN99 model has a certain ability to distinguish companies that do not create value, but its ability to correctly predict companies that do create value is significantly limited.

Název v anglickém jazyce

ECONOMIC VALUE ADDED IN RELATION TO THE CREDIBILITY MODEL: AN EMPIRICAL STUDY IN TEXTILE ENTERPRISES

Popis výsledku anglicky

An economic evaluation of an enterprise&apos;s performance allows an objective assessment of how effectively the enterprise is using its resources to continue to grow. The most appropriate indicator is economic value added (EVA), which provides a more detailed picture of whether an enterprise is creating value for its owners. Credibility indicators are used due to the complexity of the calculation, which predict value creation for the owners of the enterprise. The aim of the paper is to assess whether the credibility indicator IN 99 correctly characterizes the creation of economic value added. The empirical analysis is performed on Czechia&apos;s textile enterprises. In order to deepen the analysis, companies were classified based on their size. The study confirmed that value-creating companies achieve higher labour productivity and higher return on return on equity (more 20 %) than non-value-creating companies. The results of the analysis show that the IN99 model has a certain ability to distinguish companies that do not create value, but its ability to correctly predict companies that do create value is significantly limited.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2025

Kód důvěrnosti údajů

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

Název statě ve sborníku

The 19th International Days of Statistics and Economics

ISBN

978-80-87990-35-3

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

255-263

Název nakladatele

Melandrium

Místo vydání

Praha

Místo konání akce

VŠE Praha

Datum konání akce

4. 9. 2025

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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