The Effect Of Selected Financial Indicators On Liquidity Of
Companies In Selected Sectors In The Czech Republic

J 2017

The Effect Of Selected Financial Indicators On Liquidity Of Companies In Selected Sectors In The Czech Republic

ŠELIGOVÁ, Markéta

Základní údaje

Originální název

The Effect Of Selected Financial Indicators On Liquidity Of Companies In Selected Sectors In The Czech Republic

Autoři

ŠELIGOVÁ, Markéta (203 Česká republika, garant, domácí)

Vydání

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017, 1211-8516

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50202 Applied Economics, Econometrics

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Kód RIV

RIV/47813059:19520/17:00010958

Organizační jednotka

Obchodně podnikatelská fakulta v Karviné

Klíčová slova anglicky

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

Anotace

V originále

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

Citovat

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

@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.

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