Analysis of Selected Profitability Ratios in the Agricultural Sector
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F19%3A81088" target="_blank" >RIV/60460709:41110/19:81088 - isvavai.cz</a>
Výsledek na webu
<a href="https://online.agris.cz/archive/2019/3/1" target="_blank" >https://online.agris.cz/archive/2019/3/1</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.7160/aol.2019.110301" target="_blank" >10.7160/aol.2019.110301</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Analysis of Selected Profitability Ratios in the Agricultural Sector
Popis výsledku v původním jazyce
The paper deals with the analysis of selected profitability indicators of Czech agricultural businesses of legal entities and their subcomponents, based on DuPont analysis. The effect of asset turnover ratio, net profit margin ratio and equity multiplier on the value of return on equity (ROE) and return on assets (ROA) is studied in relation to the legal form and size group. The analysis of the effect of sub-indicators is performed by way of a correlation analysis. Furthermore, the assumption about the influence of sub-components indicators on synthetic profitability ratios is verified. The panel data set we used was obtained from the Amadeus database. The analytical section is based upon accounting statements of agricultural businesses of legal entities in the Czech Republic within the period from 2011 to 2015. The analysis is based on the calculated values of ROA and ROE, including partial values of the sub-components indicator, by using DuPont analysis. The differences between the groups of busine
Název v anglickém jazyce
Analysis of Selected Profitability Ratios in the Agricultural Sector
Popis výsledku anglicky
The paper deals with the analysis of selected profitability indicators of Czech agricultural businesses of legal entities and their subcomponents, based on DuPont analysis. The effect of asset turnover ratio, net profit margin ratio and equity multiplier on the value of return on equity (ROE) and return on assets (ROA) is studied in relation to the legal form and size group. The analysis of the effect of sub-indicators is performed by way of a correlation analysis. Furthermore, the assumption about the influence of sub-components indicators on synthetic profitability ratios is verified. The panel data set we used was obtained from the Amadeus database. The analytical section is based upon accounting statements of agricultural businesses of legal entities in the Czech Republic within the period from 2011 to 2015. The analysis is based on the calculated values of ROA and ROE, including partial values of the sub-components indicator, by using DuPont analysis. The differences between the groups of busine
Klasifikace
Druh
J<sub>SC</sub> - Článek v periodiku v databázi SCOPUS
CEP obor
—
OECD FORD obor
50202 - Applied Economics, Econometrics
Návaznosti výsledku
Projekt
<a href="/cs/project/QK1920398" target="_blank" >QK1920398: Dualita v českém zemědělství: výhoda nebo nevýhoda pro zemědělství nové generace?</a><br>
Návaznosti
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Ostatní
Rok uplatnění
2019
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
AGRIS on-line Papers in Economics and Informatics
ISSN
1804-1930
e-ISSN
1804-1930
Svazek periodika
11
Číslo periodika v rámci svazku
3
Stát vydavatele periodika
CZ - Česká republika
Počet stran výsledku
10
Strana od-do
3-12
Kód UT WoS článku
—
EID výsledku v databázi Scopus
2-s2.0-85074523177