Assessing the financial health of agricultural enterprises incorporating the spatial dimension

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F22%3A10250548" target="_blank" >RIV/61989100:27510/22:10250548 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.wageningenacademic.com/doi/epdf/10.22434/IFAMR2020.0030?role=tab" target="_blank" >https://www.wageningenacademic.com/doi/epdf/10.22434/IFAMR2020.0030?role=tab</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.22434/IFAMR2020.0030" target="_blank" >10.22434/IFAMR2020.0030</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Assessing the financial health of agricultural enterprises incorporating the spatial dimension

Popis výsledku v původním jazyce

In practice, different methods are used to assess the financial health of a company, and the fact that models use the various indicators complicates the comparison of their results. The aim of this paper was to identify the financial health of agricultural enterprises operating in the Slovak Republic using three selected creditworthy models (the Altman model, Taffler model and Bonity Index). It was concluded that the differences in the evaluations of agricultural enterprises using individual creditworthy models were significant. The analysis was supplemented by the spatial distribution of the enterprises at the level of individual regions of the Slovak Republic. It was confirmed that the spatial differences in the evaluations of agricultural enterprises using individual creditworthy models were not statistically significant and were therefore random. The proposal of own assessment of regions is based on the combination of the obtained results and their spatial distribution. We assume that such comprehensive assessment over a longer period of time may be an appropriate tool for assessing the financial health of agricultural enterprises, thus contribute to the early identification of potential risks and the long-term economic sustainability. This study can be the contribution in helping to design policies or effective solve the important challenges of agricultural enterprises to the path of sustainable development of the regions and to environmental management. (C) 2022 Vavrek et al.

Název v anglickém jazyce

Assessing the financial health of agricultural enterprises incorporating the spatial dimension

Popis výsledku anglicky

In practice, different methods are used to assess the financial health of a company, and the fact that models use the various indicators complicates the comparison of their results. The aim of this paper was to identify the financial health of agricultural enterprises operating in the Slovak Republic using three selected creditworthy models (the Altman model, Taffler model and Bonity Index). It was concluded that the differences in the evaluations of agricultural enterprises using individual creditworthy models were significant. The analysis was supplemented by the spatial distribution of the enterprises at the level of individual regions of the Slovak Republic. It was confirmed that the spatial differences in the evaluations of agricultural enterprises using individual creditworthy models were not statistically significant and were therefore random. The proposal of own assessment of regions is based on the combination of the obtained results and their spatial distribution. We assume that such comprehensive assessment over a longer period of time may be an appropriate tool for assessing the financial health of agricultural enterprises, thus contribute to the early identification of potential risks and the long-term economic sustainability. This study can be the contribution in helping to design policies or effective solve the important challenges of agricultural enterprises to the path of sustainable development of the regions and to environmental management. (C) 2022 Vavrek et al.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

International Food and Agribusiness Management Review

ISSN

1559-2448

e-ISSN

—

Svazek periodika

25

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

NL - Nizozemsko

Počet stran výsledku

20

Strana od-do

469-488

Kód UT WoS článku

000797185600007

EID výsledku v databázi Scopus

2-s2.0-85130204711