The Effect Of Selected Financial Indicators On Liquidity Of Companies In Selected Sectors In The ...

@article{35978,
   author = {Šeligová, Markéta},
   article_number = {6},
   keywords = {correlation; debt equity ratio; fixed assets; leverage ratio; liquidity of companies; regression analysis; return on equity},
   language = {eng},
   issn = {1211-8516},
   journal = {Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis},
   title = {The Effect Of Selected Financial Indicators On Liquidity Of Companies In Selected Sectors In The Czech Republic},
   volume = {65},
   year = {2017}
}

TY  - JOUR
ID  - 35978
AU  - Šeligová, Markéta
PY  - 2017
TI  - The Effect Of Selected Financial Indicators On Liquidity Of Companies In Selected Sectors In The Czech Republic
JF  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
VL  - 65
IS  - 6
SP  - 2085-2091
EP  - 2085-2091
SN  - 12118516
KW  - correlation
KW  - debt equity ratio
KW  - fixed assets
KW  - leverage ratio
KW  - liquidity of companies
KW  - regression analysis
KW  - return on equity
N2  - The aim of this paper is to determine the effect of selected financial indicators related to the structure 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 related to the structure of funding sources (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 indicators related to the structure of funding sources 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
ER  - 

ŠELIGOVÁ, Markéta. The Effect Of Selected Financial Indicators On Liquidity Of Companies In Selected Sectors In The Czech Republic. \textit{Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis}. 2017, roč.~65, č.~6, s.~2085-2091. ISSN~1211-8516.