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, vol. 65, No 6, p. 2085-2091. ISSN 1211-8516.
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Basic information
Original name The Effect Of Selected Financial Indicators On Liquidity Of Companies In Selected Sectors In The Czech Republic
Authors ŠELIGOVÁ, Markéta (203 Czech Republic, guarantor, belonging to the institution).
Edition Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017, 1211-8516.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50202 Applied Economics, Econometrics
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/47813059:19520/17:00010958
Organization unit School of Business Administration in Karvina
Keywords in English correlation; debt equity ratio; fixed assets; leverage ratio; liquidity of companies; regression analysis; return on equity
Changed by Changed by: RNDr. Daniel Jakubík, učo 139797. Changed: 7/2/2020 10:58.
Abstract
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
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