D 2017

The Effect of Funding Sources on Liquidity of Companies in Selected Sectors in the Czech Republic

ŠELIGOVÁ, Markéta

Basic information

Original name

The Effect of Funding Sources on Liquidity of Companies in Selected Sectors in the Czech Republic

Authors

ŠELIGOVÁ, Markéta (203 Czech Republic, guarantor, belonging to the institution)

Edition

Brno, 20th International Scientific Conference "Enterprise and Competitive Environment, p. 764-773, 10 pp. 2017

Publisher

Mendel University in Brno

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50202 Applied Economics, Econometrics

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

RIV identification code

RIV/47813059:19520/17:00010957

Organization unit

School of Business Administration in Karvina

ISBN

978-80-7509-499-5

Keywords in English

correlation; debt equity ratio; fixed assets; leverage ratio; liquidity of companies; regression analysis; return on equity
Změněno: 7/2/2020 10:58, RNDr. Daniel Jakubík

Abstract

V originále

The aim of this paper is to determine the effect of funding sources on liquidity of companies in selected sectors in the Czech Republic from 2000 to 2015. With the purpose to fulfill the aim, we examine existence and character of relationship between selected financial factors (debt equity ratio, return on equity, share of fixed assets to total assets, share of earnings before interest and taxes to total assets) and liquidity of the companies in sectors such as mining and quarrying, manufacturing, construction, service sector and energy sector. The existence of relationship between financial factors and liquidity of companies is tested by correlation analysis and regression analysis. The results show that there is the negative impact of share of fixed assets to total assets on liquidity of companies in service sector in the Czech Republic. The liquidity of companies was positively influenced by the return on equity and negatively influenced by debt equity ratio in energy sector in the Czech Republic.